-23.36% is the change from 963 to 738
Calculation steps:
[( 738 - 963 ) ÷ 963] x 100 = -23.36%
Formula
Percentage change = [(738 - 963) / 963] x 100
Subtract the new number by the original number
738 - 963 = -225
-225 ÷ 963 = -0.2336448598130841
-0.2336448598130841 x 100 = -23.36%