-12.59% is the change from 961 to 840
Calculation steps:
[( 840 - 961 ) ÷ 961] x 100 = -12.59%
Formula
Percentage change = [(840 - 961) / 961] x 100
Subtract the new number by the original number
840 - 961 = -121
-121 ÷ 961 = -0.1259105098855359
-0.1259105098855359 x 100 = -12.59%