-17.02% is the change from 940 to 780
Calculation steps:
[( 780 - 940 ) ÷ 940] x 100 = -17.02%
Formula
Percentage change = [(780 - 940) / 940] x 100
Subtract the new number by the original number
780 - 940 = -160
-160 ÷ 940 = -0.1702127659574468
-0.1702127659574468 x 100 = -17.02%