-9.47% is the change from 940 to 851
Calculation steps:
[( 851 - 940 ) ÷ 940] x 100 = -9.47%
Formula
Percentage change = [(851 - 940) / 940] x 100
Subtract the new number by the original number
851 - 940 = -89
-89 ÷ 940 = -0.09468085106382979
-0.09468085106382979 x 100 = -9.47%