-23.44% is the change from 960 to 735
Calculation steps:
[( 735 - 960 ) ÷ 960] x 100 = -23.44%
Formula
Percentage change = [(735 - 960) / 960] x 100
Subtract the new number by the original number
735 - 960 = -225
-225 ÷ 960 = -0.234375
-0.234375 x 100 = -23.44%