-10.73% is the change from 960 to 857
Calculation steps:
[( 857 - 960 ) ÷ 960] x 100 = -10.73%
Formula
Percentage change = [(857 - 960) / 960] x 100
Subtract the new number by the original number
857 - 960 = -103
-103 ÷ 960 = -0.10729166666666666
-0.10729166666666666 x 100 = -10.73%