-85.63% is the change from 960 to 138
Calculation steps:
[( 138 - 960 ) ÷ 960] x 100 = -85.63%
Formula
Percentage change = [(138 - 960) / 960] x 100
Subtract the new number by the original number
138 - 960 = -822
-822 ÷ 960 = -0.85625
-0.85625 x 100 = -85.63%