-12.35% is the change from 972 to 852
Calculation steps:
[( 852 - 972 ) ÷ 972] x 100 = -12.35%
Formula
Percentage change = [(852 - 972) / 972] x 100
Subtract the new number by the original number
852 - 972 = -120
-120 ÷ 972 = -0.12345679012345678
-0.12345679012345678 x 100 = -12.35%