-21.7% is the change from 940 to 736
Calculation steps:
[( 736 - 940 ) ÷ 940] x 100 = -21.7%
Formula
Percentage change = [(736 - 940) / 940] x 100
Subtract the new number by the original number
736 - 940 = -204
-204 ÷ 940 = -0.2170212765957447
-0.2170212765957447 x 100 = -21.7%