-10% is the change from 960 to 864
Calculation steps:
[( 864 - 960 ) ÷ 960] x 100 = -10%
Formula
Percentage change = [(864 - 960) / 960] x 100
Subtract the new number by the original number
864 - 960 = -96
-96 ÷ 960 = -0.1
-0.1 x 100 = -10%
Example