-12.34% is the change from 940 to 824
Calculation steps:
[( 824 - 940 ) ÷ 940] x 100 = -12.34%
Formula
Percentage change = [(824 - 940) / 940] x 100
Subtract the new number by the original number
824 - 940 = -116
-116 ÷ 940 = -0.12340425531914893
-0.12340425531914893 x 100 = -12.34%