-13.04% is the change from 851 to 740
Calculation steps:
[( 740 - 851 ) ÷ 851] x 100 = -13.04%
Formula
Percentage change = [(740 - 851) / 851] x 100
Subtract the new number by the original number
740 - 851 = -111
-111 ÷ 851 = -0.13043478260869565
-0.13043478260869565 x 100 = -13.04%