-10.94% is the change from 960 to 855
Calculation steps:
[( 855 - 960 ) ÷ 960] x 100 = -10.94%
Formula
Percentage change = [(855 - 960) / 960] x 100
Subtract the new number by the original number
855 - 960 = -105
-105 ÷ 960 = -0.109375
-0.109375 x 100 = -10.94%