-3.79% is the change from 977 to 940
Calculation steps:
[( 940 - 977 ) ÷ 977] x 100 = -3.79%
Formula
Percentage change = [(940 - 977) / 977] x 100
Subtract the new number by the original number
940 - 977 = -37
-37 ÷ 977 = -0.037871033776867964
-0.037871033776867964 x 100 = -3.79%