-3.44% is the change from 960 to 927
Calculation steps:
[( 927 - 960 ) ÷ 960] x 100 = -3.44%
Formula
Percentage change = [(927 - 960) / 960] x 100
Subtract the new number by the original number
927 - 960 = -33
-33 ÷ 960 = -0.034375
-0.034375 x 100 = -3.44%