-23.13% is the change from 960 to 738
Calculation steps:
[( 738 - 960 ) ÷ 960] x 100 = -23.13%
Formula
Percentage change = [(738 - 960) / 960] x 100
Subtract the new number by the original number
738 - 960 = -222
-222 ÷ 960 = -0.23125
-0.23125 x 100 = -23.13%