-27.13% is the change from 940 to 685
Calculation steps:
[( 685 - 940 ) ÷ 940] x 100 = -27.13%
Formula
Percentage change = [(685 - 940) / 940] x 100
Subtract the new number by the original number
685 - 940 = -255
-255 ÷ 940 = -0.2712765957446808
-0.2712765957446808 x 100 = -27.13%