-17.98% is the change from 940 to 771
Calculation steps:
[( 771 - 940 ) ÷ 940] x 100 = -17.98%
Formula
Percentage change = [(771 - 940) / 940] x 100
Subtract the new number by the original number
771 - 940 = -169
-169 ÷ 940 = -0.1797872340425532
-0.1797872340425532 x 100 = -17.98%