-3.29% is the change from 972 to 940
Calculation steps:
[( 940 - 972 ) ÷ 972] x 100 = -3.29%
Formula
Percentage change = [(940 - 972) / 972] x 100
Subtract the new number by the original number
940 - 972 = -32
-32 ÷ 972 = -0.03292181069958848
-0.03292181069958848 x 100 = -3.29%