-12.54% is the change from 973 to 851
Calculation steps:
[( 851 - 973 ) ÷ 973] x 100 = -12.54%
Formula
Percentage change = [(851 - 973) / 973] x 100
Subtract the new number by the original number
851 - 973 = -122
-122 ÷ 973 = -0.12538540596094552
-0.12538540596094552 x 100 = -12.54%