-12.45% is the change from 940 to 823
Calculation steps:
[( 823 - 940 ) ÷ 940] x 100 = -12.45%
Formula
Percentage change = [(823 - 940) / 940] x 100
Subtract the new number by the original number
823 - 940 = -117
-117 ÷ 940 = -0.12446808510638298
-0.12446808510638298 x 100 = -12.45%