-2.5% is the change from 960 to 936
Calculation steps:
[( 936 - 960 ) ÷ 960] x 100 = -2.5%
Formula
Percentage change = [(936 - 960) / 960] x 100
Subtract the new number by the original number
936 - 960 = -24
-24 ÷ 960 = -0.025
-0.025 x 100 = -2.5%
Example