-23.97% is the change from 972 to 739
Calculation steps:
[( 739 - 972 ) ÷ 972] x 100 = -23.97%
Formula
Percentage change = [(739 - 972) / 972] x 100
Subtract the new number by the original number
739 - 972 = -233
-233 ÷ 972 = -0.2397119341563786
-0.2397119341563786 x 100 = -23.97%