-13.05% is the change from 973 to 846
Calculation steps:
[( 846 - 973 ) ÷ 973] x 100 = -13.05%
Formula
Percentage change = [(846 - 973) / 973] x 100
Subtract the new number by the original number
846 - 973 = -127
-127 ÷ 973 = -0.13052415210688592
-0.13052415210688592 x 100 = -13.05%