-4.05% is the change from 962 to 923
Calculation steps:
[( 923 - 962 ) ÷ 962] x 100 = -4.05%
Formula
Percentage change = [(923 - 962) / 962] x 100
Subtract the new number by the original number
923 - 962 = -39
-39 ÷ 962 = -0.04054054054054054
-0.04054054054054054 x 100 = -4.05%