-13.58% is the change from 972 to 840
Calculation steps:
[( 840 - 972 ) ÷ 972] x 100 = -13.58%
Formula
Percentage change = [(840 - 972) / 972] x 100
Subtract the new number by the original number
840 - 972 = -132
-132 ÷ 972 = -0.13580246913580246
-0.13580246913580246 x 100 = -13.58%