-9.79% is the change from 940 to 848
Calculation steps:
[( 848 - 940 ) ÷ 940] x 100 = -9.79%
Formula
Percentage change = [(848 - 940) / 940] x 100
Subtract the new number by the original number
848 - 940 = -92
-92 ÷ 940 = -0.09787234042553192
-0.09787234042553192 x 100 = -9.79%