-3.89% is the change from 976 to 938
Calculation steps:
[( 938 - 976 ) ÷ 976] x 100 = -3.89%
Formula
Percentage change = [(938 - 976) / 976] x 100
Subtract the new number by the original number
938 - 976 = -38
-38 ÷ 976 = -0.0389344262295082
-0.0389344262295082 x 100 = -3.89%