-4.72% is the change from 827 to 788
Calculation steps:
[( 788 - 827 ) ÷ 827] x 100 = -4.72%
Formula
Percentage change = [(788 - 827) / 827] x 100
Subtract the new number by the original number
788 - 827 = -39
-39 ÷ 827 = -0.0471584038694075
-0.0471584038694075 x 100 = -4.72%