-97.23% is the change from 976 to 27
Calculation steps:
[( 27 - 976 ) ÷ 976] x 100 = -97.23%
Formula
Percentage change = [(27 - 976) / 976] x 100
Subtract the new number by the original number
27 - 976 = -949
-949 ÷ 976 = -0.9723360655737705
-0.9723360655737705 x 100 = -97.23%