-28.72% is the change from 940 to 670
Calculation steps:
[( 670 - 940 ) ÷ 940] x 100 = -28.72%
Formula
Percentage change = [(670 - 940) / 940] x 100
Subtract the new number by the original number
670 - 940 = -270
-270 ÷ 940 = -0.2872340425531915
-0.2872340425531915 x 100 = -28.72%