-3.39% is the change from 973 to 940
Calculation steps:
[( 940 - 973 ) ÷ 973] x 100 = -3.39%
Formula
Percentage change = [(940 - 973) / 973] x 100
Subtract the new number by the original number
940 - 973 = -33
-33 ÷ 973 = -0.03391572456320658
-0.03391572456320658 x 100 = -3.39%