-22.13% is the change from 940 to 732
Calculation steps:
[( 732 - 940 ) ÷ 940] x 100 = -22.13%
Formula
Percentage change = [(732 - 940) / 940] x 100
Subtract the new number by the original number
732 - 940 = -208
-208 ÷ 940 = -0.22127659574468084
-0.22127659574468084 x 100 = -22.13%