-5.43% is the change from 976 to 923
Calculation steps:
[( 923 - 976 ) ÷ 976] x 100 = -5.43%
Formula
Percentage change = [(923 - 976) / 976] x 100
Subtract the new number by the original number
923 - 976 = -53
-53 ÷ 976 = -0.05430327868852459
-0.05430327868852459 x 100 = -5.43%