-8.72% is the change from 940 to 858
Calculation steps:
[( 858 - 940 ) ÷ 940] x 100 = -8.72%
Formula
Percentage change = [(858 - 940) / 940] x 100
Subtract the new number by the original number
858 - 940 = -82
-82 ÷ 940 = -0.08723404255319149
-0.08723404255319149 x 100 = -8.72%