-10.8% is the change from 972 to 867
Calculation steps:
[( 867 - 972 ) ÷ 972] x 100 = -10.8%
Formula
Percentage change = [(867 - 972) / 972] x 100
Subtract the new number by the original number
867 - 972 = -105
-105 ÷ 972 = -0.10802469135802469
-0.10802469135802469 x 100 = -10.8%