-17.5% is the change from 960 to 792
Calculation steps:
[( 792 - 960 ) ÷ 960] x 100 = -17.5%
Formula
Percentage change = [(792 - 960) / 960] x 100
Subtract the new number by the original number
792 - 960 = -168
-168 ÷ 960 = -0.175
-0.175 x 100 = -17.5%