-4.12% is the change from 972 to 932
Calculation steps:
[( 932 - 972 ) ÷ 972] x 100 = -4.12%
Formula
Percentage change = [(932 - 972) / 972] x 100
Subtract the new number by the original number
932 - 972 = -40
-40 ÷ 972 = -0.0411522633744856
-0.0411522633744856 x 100 = -4.12%