-96.72% is the change from 823 to 27
Calculation steps:
[( 27 - 823 ) ÷ 823] x 100 = -96.72%
Formula
Percentage change = [(27 - 823) / 823] x 100
Subtract the new number by the original number
27 - 823 = -796
-796 ÷ 823 = -0.9671931956257594
-0.9671931956257594 x 100 = -96.72%