-3.89% is the change from 978 to 940
Calculation steps:
[( 940 - 978 ) ÷ 978] x 100 = -3.89%
Formula
Percentage change = [(940 - 978) / 978] x 100
Subtract the new number by the original number
940 - 978 = -38
-38 ÷ 978 = -0.03885480572597137
-0.03885480572597137 x 100 = -3.89%