-23.85% is the change from 960 to 731
Calculation steps:
[( 731 - 960 ) ÷ 960] x 100 = -23.85%
Formula
Percentage change = [(731 - 960) / 960] x 100
Subtract the new number by the original number
731 - 960 = -229
-229 ÷ 960 = -0.23854166666666668
-0.23854166666666668 x 100 = -23.85%