-9.97% is the change from 963 to 867
Calculation steps:
[( 867 - 963 ) ÷ 963] x 100 = -9.97%
Formula
Percentage change = [(867 - 963) / 963] x 100
Subtract the new number by the original number
867 - 963 = -96
-96 ÷ 963 = -0.09968847352024922
-0.09968847352024922 x 100 = -9.97%