-12.13% is the change from 940 to 826
Calculation steps:
[( 826 - 940 ) ÷ 940] x 100 = -12.13%
Formula
Percentage change = [(826 - 940) / 940] x 100
Subtract the new number by the original number
826 - 940 = -114
-114 ÷ 940 = -0.12127659574468085
-0.12127659574468085 x 100 = -12.13%