-21.28% is the change from 940 to 740
Calculation steps:
[( 740 - 940 ) ÷ 940] x 100 = -21.28%
Formula
Percentage change = [(740 - 940) / 940] x 100
Subtract the new number by the original number
740 - 940 = -200
-200 ÷ 940 = -0.2127659574468085
-0.2127659574468085 x 100 = -21.28%