-24.07% is the change from 972 to 738
Calculation steps:
[( 738 - 972 ) ÷ 972] x 100 = -24.07%
Formula
Percentage change = [(738 - 972) / 972] x 100
Subtract the new number by the original number
738 - 972 = -234
-234 ÷ 972 = -0.24074074074074073
-0.24074074074074073 x 100 = -24.07%