-3.07% is the change from 976 to 946
Calculation steps:
[( 946 - 976 ) ÷ 976] x 100 = -3.07%
Formula
Percentage change = [(946 - 976) / 976] x 100
Subtract the new number by the original number
946 - 976 = -30
-30 ÷ 976 = -0.030737704918032786
-0.030737704918032786 x 100 = -3.07%