-39.37% is the change from 823 to 499
Calculation steps:
[( 499 - 823 ) ÷ 823] x 100 = -39.37%
Formula
Percentage change = [(499 - 823) / 823] x 100
Subtract the new number by the original number
499 - 823 = -324
-324 ÷ 823 = -0.393681652490887
-0.393681652490887 x 100 = -39.37%