-21.81% is the change from 940 to 735
Calculation steps:
[( 735 - 940 ) ÷ 940] x 100 = -21.81%
Formula
Percentage change = [(735 - 940) / 940] x 100
Subtract the new number by the original number
735 - 940 = -205
-205 ÷ 940 = -0.21808510638297873
-0.21808510638297873 x 100 = -21.81%