-2.8% is the change from 963 to 936
Calculation steps:
[( 936 - 963 ) ÷ 963] x 100 = -2.8%
Formula
Percentage change = [(936 - 963) / 963] x 100
Subtract the new number by the original number
936 - 963 = -27
-27 ÷ 963 = -0.028037383177570093
-0.028037383177570093 x 100 = -2.8%