-7.87% is the change from 940 to 866
Calculation steps:
[( 866 - 940 ) ÷ 940] x 100 = -7.87%
Formula
Percentage change = [(866 - 940) / 940] x 100
Subtract the new number by the original number
866 - 940 = -74
-74 ÷ 940 = -0.07872340425531915
-0.07872340425531915 x 100 = -7.87%