-7.77% is the change from 940 to 867
Calculation steps:
[( 867 - 940 ) ÷ 940] x 100 = -7.77%
Formula
Percentage change = [(867 - 940) / 940] x 100
Subtract the new number by the original number
867 - 940 = -73
-73 ÷ 940 = -0.07765957446808511
-0.07765957446808511 x 100 = -7.77%