-3.29% is the change from 851 to 823
Calculation steps:
[( 823 - 851 ) ÷ 851] x 100 = -3.29%
Formula
Percentage change = [(823 - 851) / 851] x 100
Subtract the new number by the original number
823 - 851 = -28
-28 ÷ 851 = -0.03290246768507638
-0.03290246768507638 x 100 = -3.29%