-23.94% is the change from 940 to 715
Calculation steps:
[( 715 - 940 ) ÷ 940] x 100 = -23.94%
Formula
Percentage change = [(715 - 940) / 940] x 100
Subtract the new number by the original number
715 - 940 = -225
-225 ÷ 940 = -0.2393617021276596
-0.2393617021276596 x 100 = -23.94%