-27.54% is the change from 973 to 705
Calculation steps:
[( 705 - 973 ) ÷ 973] x 100 = -27.54%
Formula
Percentage change = [(705 - 973) / 973] x 100
Subtract the new number by the original number
705 - 973 = -268
-268 ÷ 973 = -0.27543679342240496
-0.27543679342240496 x 100 = -27.54%