-12.02% is the change from 940 to 827
Calculation steps:
[( 827 - 940 ) ÷ 940] x 100 = -12.02%
Formula
Percentage change = [(827 - 940) / 940] x 100
Subtract the new number by the original number
827 - 940 = -113
-113 ÷ 940 = -0.1202127659574468
-0.1202127659574468 x 100 = -12.02%