-39.73% is the change from 823 to 496
Calculation steps:
[( 496 - 823 ) ÷ 823] x 100 = -39.73%
Formula
Percentage change = [(496 - 823) / 823] x 100
Subtract the new number by the original number
496 - 823 = -327
-327 ÷ 823 = -0.3973268529769137
-0.3973268529769137 x 100 = -39.73%