-17.92% is the change from 960 to 788
Calculation steps:
[( 788 - 960 ) ÷ 960] x 100 = -17.92%
Formula
Percentage change = [(788 - 960) / 960] x 100
Subtract the new number by the original number
788 - 960 = -172
-172 ÷ 960 = -0.17916666666666667
-0.17916666666666667 x 100 = -17.92%