-3.75% is the change from 827 to 796
Calculation steps:
[( 796 - 827 ) ÷ 827] x 100 = -3.75%
Formula
Percentage change = [(796 - 827) / 827] x 100
Subtract the new number by the original number
796 - 827 = -31
-31 ÷ 827 = -0.037484885126964934
-0.037484885126964934 x 100 = -3.75%