-91.7% is the change from 940 to 78
Calculation steps:
[( 78 - 940 ) ÷ 940] x 100 = -91.7%
Formula
Percentage change = [(78 - 940) / 940] x 100
Subtract the new number by the original number
78 - 940 = -862
-862 ÷ 940 = -0.9170212765957447
-0.9170212765957447 x 100 = -91.7%