-12.77% is the change from 963 to 840
Calculation steps:
[( 840 - 963 ) ÷ 963] x 100 = -12.77%
Formula
Percentage change = [(840 - 963) / 963] x 100
Subtract the new number by the original number
840 - 963 = -123
-123 ÷ 963 = -0.1277258566978193
-0.1277258566978193 x 100 = -12.77%