-14.27% is the change from 960 to 823
Calculation steps:
[( 823 - 960 ) ÷ 960] x 100 = -14.27%
Formula
Percentage change = [(823 - 960) / 960] x 100
Subtract the new number by the original number
823 - 960 = -137
-137 ÷ 960 = -0.14270833333333333
-0.14270833333333333 x 100 = -14.27%