-86.25% is the change from 960 to 132
Calculation steps:
[( 132 - 960 ) ÷ 960] x 100 = -86.25%
Formula
Percentage change = [(132 - 960) / 960] x 100
Subtract the new number by the original number
132 - 960 = -828
-828 ÷ 960 = -0.8625
-0.8625 x 100 = -86.25%