-12.5% is the change from 976 to 854
Calculation steps:
[( 854 - 976 ) ÷ 976] x 100 = -12.5%
Formula
Percentage change = [(854 - 976) / 976] x 100
Subtract the new number by the original number
854 - 976 = -122
-122 ÷ 976 = -0.125
-0.125 x 100 = -12.5%