-2.67% is the change from 972 to 946
Calculation steps:
[( 946 - 972 ) ÷ 972] x 100 = -2.67%
Formula
Percentage change = [(946 - 972) / 972] x 100
Subtract the new number by the original number
946 - 972 = -26
-26 ÷ 972 = -0.026748971193415638
-0.026748971193415638 x 100 = -2.67%