-12.96% is the change from 972 to 846
Calculation steps:
[( 846 - 972 ) ÷ 972] x 100 = -12.96%
Formula
Percentage change = [(846 - 972) / 972] x 100
Subtract the new number by the original number
846 - 972 = -126
-126 ÷ 972 = -0.12962962962962962
-0.12962962962962962 x 100 = -12.96%