-2.39% is the change from 963 to 940
Calculation steps:
[( 940 - 963 ) ÷ 963] x 100 = -2.39%
Formula
Percentage change = [(940 - 963) / 963] x 100
Subtract the new number by the original number
940 - 963 = -23
-23 ÷ 963 = -0.023883696780893044
-0.023883696780893044 x 100 = -2.39%