-1.38% is the change from 940 to 927
Calculation steps:
[( 927 - 940 ) ÷ 940] x 100 = -1.38%
Formula
Percentage change = [(927 - 940) / 940] x 100
Subtract the new number by the original number
927 - 940 = -13
-13 ÷ 940 = -0.013829787234042552
-0.013829787234042552 x 100 = -1.38%