-3.49% is the change from 974 to 940
Calculation steps:
[( 940 - 974 ) ÷ 974] x 100 = -3.49%
Formula
Percentage change = [(940 - 974) / 974] x 100
Subtract the new number by the original number
940 - 974 = -34
-34 ÷ 974 = -0.03490759753593429
-0.03490759753593429 x 100 = -3.49%