-3.5% is the change from 972 to 938
Calculation steps:
[( 938 - 972 ) ÷ 972] x 100 = -3.5%
Formula
Percentage change = [(938 - 972) / 972] x 100
Subtract the new number by the original number
938 - 972 = -34
-34 ÷ 972 = -0.03497942386831276
-0.03497942386831276 x 100 = -3.5%