-9.69% is the change from 960 to 867
Calculation steps:
[( 867 - 960 ) ÷ 960] x 100 = -9.69%
Formula
Percentage change = [(867 - 960) / 960] x 100
Subtract the new number by the original number
867 - 960 = -93
-93 ÷ 960 = -0.096875
-0.096875 x 100 = -9.69%