-4.04% is the change from 940 to 902
Calculation steps:
[( 902 - 940 ) ÷ 940] x 100 = -4.04%
Formula
Percentage change = [(902 - 940) / 940] x 100
Subtract the new number by the original number
902 - 940 = -38
-38 ÷ 940 = -0.04042553191489362
-0.04042553191489362 x 100 = -4.04%