-96.11% is the change from 976 to 38
Calculation steps:
[( 38 - 976 ) ÷ 976] x 100 = -96.11%
Formula
Percentage change = [(38 - 976) / 976] x 100
Subtract the new number by the original number
38 - 976 = -938
-938 ÷ 976 = -0.9610655737704918
-0.9610655737704918 x 100 = -96.11%