-22.66% is the change from 940 to 727
Calculation steps:
[( 727 - 940 ) ÷ 940] x 100 = -22.66%
Formula
Percentage change = [(727 - 940) / 940] x 100
Subtract the new number by the original number
727 - 940 = -213
-213 ÷ 940 = -0.22659574468085106
-0.22659574468085106 x 100 = -22.66%