-7.27% is the change from 976 to 905
Calculation steps:
[( 905 - 976 ) ÷ 976] x 100 = -7.27%
Formula
Percentage change = [(905 - 976) / 976] x 100
Subtract the new number by the original number
905 - 976 = -71
-71 ÷ 976 = -0.07274590163934426
-0.07274590163934426 x 100 = -7.27%