-23.16% is the change from 963 to 740
Calculation steps:
[( 740 - 963 ) ÷ 963] x 100 = -23.16%
Formula
Percentage change = [(740 - 963) / 963] x 100
Subtract the new number by the original number
740 - 963 = -223
-223 ÷ 963 = -0.23156801661474558
-0.23156801661474558 x 100 = -23.16%