-97.19% is the change from 961 to 27
Calculation steps:
[( 27 - 961 ) ÷ 961] x 100 = -97.19%
Formula
Percentage change = [(27 - 961) / 961] x 100
Subtract the new number by the original number
27 - 961 = -934
-934 ÷ 961 = -0.9719042663891779
-0.9719042663891779 x 100 = -97.19%