-27.87% is the change from 976 to 704
Calculation steps:
[( 704 - 976 ) ÷ 976] x 100 = -27.87%
Formula
Percentage change = [(704 - 976) / 976] x 100
Subtract the new number by the original number
704 - 976 = -272
-272 ÷ 976 = -0.2786885245901639
-0.2786885245901639 x 100 = -27.87%