-5.15% is the change from 991 to 940
Calculation steps:
[( 940 - 991 ) ÷ 991] x 100 = -5.15%
Formula
Percentage change = [(940 - 991) / 991] x 100
Subtract the new number by the original number
940 - 991 = -51
-51 ÷ 991 = -0.05146316851664985
-0.05146316851664985 x 100 = -5.15%