-27.55% is the change from 940 to 681
Calculation steps:
[( 681 - 940 ) ÷ 940] x 100 = -27.55%
Formula
Percentage change = [(681 - 940) / 940] x 100
Subtract the new number by the original number
681 - 940 = -259
-259 ÷ 940 = -0.275531914893617
-0.275531914893617 x 100 = -27.55%