-5.11% is the change from 940 to 892
Calculation steps:
[( 892 - 940 ) ÷ 940] x 100 = -5.11%
Formula
Percentage change = [(892 - 940) / 940] x 100
Subtract the new number by the original number
892 - 940 = -48
-48 ÷ 940 = -0.05106382978723404
-0.05106382978723404 x 100 = -5.11%