-2.08% is the change from 960 to 940
Calculation steps:
[( 940 - 960 ) ÷ 960] x 100 = -2.08%
Formula
Percentage change = [(940 - 960) / 960] x 100
Subtract the new number by the original number
940 - 960 = -20
-20 ÷ 960 = -0.020833333333333332
-0.020833333333333332 x 100 = -2.08%