-21.49% is the change from 940 to 738
Calculation steps:
[( 738 - 940 ) ÷ 940] x 100 = -21.49%
Formula
Percentage change = [(738 - 940) / 940] x 100
Subtract the new number by the original number
738 - 940 = -202
-202 ÷ 940 = -0.2148936170212766
-0.2148936170212766 x 100 = -21.49%