-23.2% is the change from 961 to 738
Calculation steps:
[( 738 - 961 ) ÷ 961] x 100 = -23.2%
Formula
Percentage change = [(738 - 961) / 961] x 100
Subtract the new number by the original number
738 - 961 = -223
-223 ÷ 961 = -0.23204994797086367
-0.23204994797086367 x 100 = -23.2%