-1.28% is the change from 940 to 928
Calculation steps:
[( 928 - 940 ) ÷ 940] x 100 = -1.28%
Formula
Percentage change = [(928 - 940) / 940] x 100
Subtract the new number by the original number
928 - 940 = -12
-12 ÷ 940 = -0.01276595744680851
-0.01276595744680851 x 100 = -1.28%