-42.66% is the change from 940 to 539
Calculation steps:
[( 539 - 940 ) ÷ 940] x 100 = -42.66%
Formula
Percentage change = [(539 - 940) / 940] x 100
Subtract the new number by the original number
539 - 940 = -401
-401 ÷ 940 = -0.42659574468085104
-0.42659574468085104 x 100 = -42.66%