-3.05% is the change from 821 to 796
Calculation steps:
[( 796 - 821 ) ÷ 821] x 100 = -3.05%
Formula
Percentage change = [(796 - 821) / 821] x 100
Subtract the new number by the original number
796 - 821 = -25
-25 ÷ 821 = -0.030450669914738125
-0.030450669914738125 x 100 = -3.05%