-23.72% is the change from 940 to 717
Calculation steps:
[( 717 - 940 ) ÷ 940] x 100 = -23.72%
Formula
Percentage change = [(717 - 940) / 940] x 100
Subtract the new number by the original number
717 - 940 = -223
-223 ÷ 940 = -0.2372340425531915
-0.2372340425531915 x 100 = -23.72%