-24.79% is the change from 972 to 731
Calculation steps:
[( 731 - 972 ) ÷ 972] x 100 = -24.79%
Formula
Percentage change = [(731 - 972) / 972] x 100
Subtract the new number by the original number
731 - 972 = -241
-241 ÷ 972 = -0.24794238683127573
-0.24794238683127573 x 100 = -24.79%