-25.11% is the change from 940 to 704
Calculation steps:
[( 704 - 940 ) ÷ 940] x 100 = -25.11%
Formula
Percentage change = [(704 - 940) / 940] x 100
Subtract the new number by the original number
704 - 940 = -236
-236 ÷ 940 = -0.251063829787234
-0.251063829787234 x 100 = -25.11%