-2.87% is the change from 940 to 913
Calculation steps:
[( 913 - 940 ) ÷ 940] x 100 = -2.87%
Formula
Percentage change = [(913 - 940) / 940] x 100
Subtract the new number by the original number
913 - 940 = -27
-27 ÷ 940 = -0.02872340425531915
-0.02872340425531915 x 100 = -2.87%