-28.09% is the change from 940 to 676
Calculation steps:
[( 676 - 940 ) ÷ 940] x 100 = -28.09%
Formula
Percentage change = [(676 - 940) / 940] x 100
Subtract the new number by the original number
676 - 940 = -264
-264 ÷ 940 = -0.28085106382978725
-0.28085106382978725 x 100 = -28.09%