-13.09% is the change from 940 to 817
Calculation steps:
[( 817 - 940 ) ÷ 940] x 100 = -13.09%
Formula
Percentage change = [(817 - 940) / 940] x 100
Subtract the new number by the original number
817 - 940 = -123
-123 ÷ 940 = -0.13085106382978723
-0.13085106382978723 x 100 = -13.09%