-1.23% is the change from 972 to 960
Calculation steps:
[( 960 - 972 ) ÷ 972] x 100 = -1.23%
Formula
Percentage change = [(960 - 972) / 972] x 100
Subtract the new number by the original number
960 - 972 = -12
-12 ÷ 972 = -0.012345679012345678
-0.012345679012345678 x 100 = -1.23%