-2.77% is the change from 973 to 946
Calculation steps:
[( 946 - 973 ) ÷ 973] x 100 = -2.77%
Formula
Percentage change = [(946 - 973) / 973] x 100
Subtract the new number by the original number
946 - 973 = -27
-27 ÷ 973 = -0.02774922918807811
-0.02774922918807811 x 100 = -2.77%