-18.62% is the change from 940 to 765
Calculation steps:
[( 765 - 940 ) ÷ 940] x 100 = -18.62%
Formula
Percentage change = [(765 - 940) / 940] x 100
Subtract the new number by the original number
765 - 940 = -175
-175 ÷ 940 = -0.18617021276595744
-0.18617021276595744 x 100 = -18.62%