-23.99% is the change from 963 to 732
Calculation steps:
[( 732 - 963 ) ÷ 963] x 100 = -23.99%
Formula
Percentage change = [(732 - 963) / 963] x 100
Subtract the new number by the original number
732 - 963 = -231
-231 ÷ 963 = -0.2398753894080997
-0.2398753894080997 x 100 = -23.99%