-27.5% is the change from 851 to 617
Calculation steps:
[( 617 - 851 ) ÷ 851] x 100 = -27.5%
Formula
Percentage change = [(617 - 851) / 851] x 100
Subtract the new number by the original number
617 - 851 = -234
-234 ÷ 851 = -0.27497062279670975
-0.27497062279670975 x 100 = -27.5%