-24.09% is the change from 963 to 731
Calculation steps:
[( 731 - 963 ) ÷ 963] x 100 = -24.09%
Formula
Percentage change = [(731 - 963) / 963] x 100
Subtract the new number by the original number
731 - 963 = -232
-232 ÷ 963 = -0.24091381100726894
-0.24091381100726894 x 100 = -24.09%