-7.13% is the change from 940 to 873
Calculation steps:
[( 873 - 940 ) ÷ 940] x 100 = -7.13%
Formula
Percentage change = [(873 - 940) / 940] x 100
Subtract the new number by the original number
873 - 940 = -67
-67 ÷ 940 = -0.07127659574468086
-0.07127659574468086 x 100 = -7.13%