-4.73% is the change from 973 to 927
Calculation steps:
[( 927 - 973 ) ÷ 973] x 100 = -4.73%
Formula
Percentage change = [(927 - 973) / 973] x 100
Subtract the new number by the original number
927 - 973 = -46
-46 ÷ 973 = -0.047276464542651594
-0.047276464542651594 x 100 = -4.73%