-2.59% is the change from 965 to 940
Calculation steps:
[( 940 - 965 ) ÷ 965] x 100 = -2.59%
Formula
Percentage change = [(940 - 965) / 965] x 100
Subtract the new number by the original number
940 - 965 = -25
-25 ÷ 965 = -0.025906735751295335
-0.025906735751295335 x 100 = -2.59%