-2.19% is the change from 961 to 940
Calculation steps:
[( 940 - 961 ) ÷ 961] x 100 = -2.19%
Formula
Percentage change = [(940 - 961) / 961] x 100
Subtract the new number by the original number
940 - 961 = -21
-21 ÷ 961 = -0.021852237252861603
-0.021852237252861603 x 100 = -2.19%