-8.83% is the change from 940 to 857
Calculation steps:
[( 857 - 940 ) ÷ 940] x 100 = -8.83%
Formula
Percentage change = [(857 - 940) / 940] x 100
Subtract the new number by the original number
857 - 940 = -83
-83 ÷ 940 = -0.08829787234042553
-0.08829787234042553 x 100 = -8.83%