-9.78% is the change from 961 to 867
Calculation steps:
[( 867 - 961 ) ÷ 961] x 100 = -9.78%
Formula
Percentage change = [(867 - 961) / 961] x 100
Subtract the new number by the original number
867 - 961 = -94
-94 ÷ 961 = -0.09781477627471384
-0.09781477627471384 x 100 = -9.78%