-97.19% is the change from 960 to 27
Calculation steps:
[( 27 - 960 ) ÷ 960] x 100 = -97.19%
Formula
Percentage change = [(27 - 960) / 960] x 100
Subtract the new number by the original number
27 - 960 = -933
-933 ÷ 960 = -0.971875
-0.971875 x 100 = -97.19%