-97.2% is the change from 963 to 27
Calculation steps:
[( 27 - 963 ) ÷ 963] x 100 = -97.2%
Formula
Percentage change = [(27 - 963) / 963] x 100
Subtract the new number by the original number
27 - 963 = -936
-936 ÷ 963 = -0.9719626168224299
-0.9719626168224299 x 100 = -97.2%