-76.25% is the change from 960 to 228
Calculation steps:
[( 228 - 960 ) ÷ 960] x 100 = -76.25%
Formula
Percentage change = [(228 - 960) / 960] x 100
Subtract the new number by the original number
228 - 960 = -732
-732 ÷ 960 = -0.7625
-0.7625 x 100 = -76.25%