-13.62% is the change from 940 to 812
Calculation steps:
[( 812 - 940 ) ÷ 940] x 100 = -13.62%
Formula
Percentage change = [(812 - 940) / 940] x 100
Subtract the new number by the original number
812 - 940 = -128
-128 ÷ 940 = -0.13617021276595745
-0.13617021276595745 x 100 = -13.62%