-3.4% is the change from 972 to 939
Calculation steps:
[( 939 - 972 ) ÷ 972] x 100 = -3.4%
Formula
Percentage change = [(939 - 972) / 972] x 100
Subtract the new number by the original number
939 - 972 = -33
-33 ÷ 972 = -0.033950617283950615
-0.033950617283950615 x 100 = -3.4%