-21.38% is the change from 940 to 739
Calculation steps:
[( 739 - 940 ) ÷ 940] x 100 = -21.38%
Formula
Percentage change = [(739 - 940) / 940] x 100
Subtract the new number by the original number
739 - 940 = -201
-201 ÷ 940 = -0.21382978723404256
-0.21382978723404256 x 100 = -21.38%