-1.23% is the change from 973 to 961
Calculation steps:
[( 961 - 973 ) ÷ 973] x 100 = -1.23%
Formula
Percentage change = [(961 - 973) / 973] x 100
Subtract the new number by the original number
961 - 973 = -12
-12 ÷ 973 = -0.012332990750256937
-0.012332990750256937 x 100 = -1.23%