-9.68% is the change from 940 to 849
Calculation steps:
[( 849 - 940 ) ÷ 940] x 100 = -9.68%
Formula
Percentage change = [(849 - 940) / 940] x 100
Subtract the new number by the original number
849 - 940 = -91
-91 ÷ 940 = -0.09680851063829787
-0.09680851063829787 x 100 = -9.68%