-92.23% is the change from 940 to 73
Calculation steps:
[( 73 - 940 ) ÷ 940] x 100 = -92.23%
Formula
Percentage change = [(73 - 940) / 940] x 100
Subtract the new number by the original number
73 - 940 = -867
-867 ÷ 940 = -0.9223404255319149
-0.9223404255319149 x 100 = -92.23%