-2.72% is the change from 846 to 823
Calculation steps:
[( 823 - 846 ) ÷ 846] x 100 = -2.72%
Formula
Percentage change = [(823 - 846) / 846] x 100
Subtract the new number by the original number
823 - 846 = -23
-23 ÷ 846 = -0.027186761229314422
-0.027186761229314422 x 100 = -2.72%