-27.47% is the change from 972 to 705
Calculation steps:
[( 705 - 972 ) ÷ 972] x 100 = -27.47%
Formula
Percentage change = [(705 - 972) / 972] x 100
Subtract the new number by the original number
705 - 972 = -267
-267 ÷ 972 = -0.27469135802469136
-0.27469135802469136 x 100 = -27.47%