-12.5% is the change from 960 to 840
Calculation steps:
[( 840 - 960 ) ÷ 960] x 100 = -12.5%
Formula
Percentage change = [(840 - 960) / 960] x 100
Subtract the new number by the original number
840 - 960 = -120
-120 ÷ 960 = -0.125
-0.125 x 100 = -12.5%