-27.87% is the change from 940 to 678
Calculation steps:
[( 678 - 940 ) ÷ 940] x 100 = -27.87%
Formula
Percentage change = [(678 - 940) / 940] x 100
Subtract the new number by the original number
678 - 940 = -262
-262 ÷ 940 = -0.27872340425531916
-0.27872340425531916 x 100 = -27.87%