-24.61% is the change from 963 to 726
Calculation steps:
[( 726 - 963 ) ÷ 963] x 100 = -24.61%
Formula
Percentage change = [(726 - 963) / 963] x 100
Subtract the new number by the original number
726 - 963 = -237
-237 ÷ 963 = -0.24610591900311526
-0.24610591900311526 x 100 = -24.61%