-2.79% is the change from 967 to 940
Calculation steps:
[( 940 - 967 ) ÷ 967] x 100 = -2.79%
Formula
Percentage change = [(940 - 967) / 967] x 100
Subtract the new number by the original number
940 - 967 = -27
-27 ÷ 967 = -0.027921406411582212
-0.027921406411582212 x 100 = -2.79%