-2.78% is the change from 827 to 804
Calculation steps:
[( 804 - 827 ) ÷ 827] x 100 = -2.78%
Formula
Percentage change = [(804 - 827) / 827] x 100
Subtract the new number by the original number
804 - 827 = -23
-23 ÷ 827 = -0.02781136638452237
-0.02781136638452237 x 100 = -2.78%