-18.4% is the change from 940 to 767
Calculation steps:
[( 767 - 940 ) ÷ 940] x 100 = -18.4%
Formula
Percentage change = [(767 - 940) / 940] x 100
Subtract the new number by the original number
767 - 940 = -173
-173 ÷ 940 = -0.18404255319148935
-0.18404255319148935 x 100 = -18.4%