-14.54% is the change from 963 to 823
Calculation steps:
[( 823 - 963 ) ÷ 963] x 100 = -14.54%
Formula
Percentage change = [(823 - 963) / 963] x 100
Subtract the new number by the original number
823 - 963 = -140
-140 ÷ 963 = -0.14537902388369678
-0.14537902388369678 x 100 = -14.54%