-7.23% is the change from 940 to 872
Calculation steps:
[( 872 - 940 ) ÷ 940] x 100 = -7.23%
Formula
Percentage change = [(872 - 940) / 940] x 100
Subtract the new number by the original number
872 - 940 = -68
-68 ÷ 940 = -0.07234042553191489
-0.07234042553191489 x 100 = -7.23%