-11.52% is the change from 972 to 860
Calculation steps:
[( 860 - 972 ) ÷ 972] x 100 = -11.52%
Formula
Percentage change = [(860 - 972) / 972] x 100
Subtract the new number by the original number
860 - 972 = -112
-112 ÷ 972 = -0.11522633744855967
-0.11522633744855967 x 100 = -11.52%