-2.78% is the change from 972 to 945
Calculation steps:
[( 945 - 972 ) ÷ 972] x 100 = -2.78%
Formula
Percentage change = [(945 - 972) / 972] x 100
Subtract the new number by the original number
945 - 972 = -27
-27 ÷ 972 = -0.027777777777777776
-0.027777777777777776 x 100 = -2.78%