-7.66% is the change from 940 to 868
Calculation steps:
[( 868 - 940 ) ÷ 940] x 100 = -7.66%
Formula
Percentage change = [(868 - 940) / 940] x 100
Subtract the new number by the original number
868 - 940 = -72
-72 ÷ 940 = -0.07659574468085106
-0.07659574468085106 x 100 = -7.66%