-11.06% is the change from 940 to 836
Calculation steps:
[( 836 - 940 ) ÷ 940] x 100 = -11.06%
Formula
Percentage change = [(836 - 940) / 940] x 100
Subtract the new number by the original number
836 - 940 = -104
-104 ÷ 940 = -0.11063829787234042
-0.11063829787234042 x 100 = -11.06%