-12.66% is the change from 940 to 821
Calculation steps:
[( 821 - 940 ) ÷ 940] x 100 = -12.66%
Formula
Percentage change = [(821 - 940) / 940] x 100
Subtract the new number by the original number
821 - 940 = -119
-119 ÷ 940 = -0.12659574468085105
-0.12659574468085105 x 100 = -12.66%