-12.7% is the change from 976 to 852
Calculation steps:
[( 852 - 976 ) ÷ 976] x 100 = -12.7%
Formula
Percentage change = [(852 - 976) / 976] x 100
Subtract the new number by the original number
852 - 976 = -124
-124 ÷ 976 = -0.12704918032786885
-0.12704918032786885 x 100 = -12.7%