-3.95% is the change from 961 to 923
Calculation steps:
[( 923 - 961 ) ÷ 961] x 100 = -3.95%
Formula
Percentage change = [(923 - 961) / 961] x 100
Subtract the new number by the original number
923 - 961 = -38
-38 ÷ 961 = -0.03954214360041623
-0.03954214360041623 x 100 = -3.95%