-97.23% is the change from 973 to 27
Calculation steps:
[( 27 - 973 ) ÷ 973] x 100 = -97.23%
Formula
Percentage change = [(27 - 973) / 973] x 100
Subtract the new number by the original number
27 - 973 = -946
-946 ÷ 973 = -0.9722507708119219
-0.9722507708119219 x 100 = -97.23%