-2.7% is the change from 851 to 828
Calculation steps:
[( 828 - 851 ) ÷ 851] x 100 = -2.7%
Formula
Percentage change = [(828 - 851) / 851] x 100
Subtract the new number by the original number
828 - 851 = -23
-23 ÷ 851 = -0.02702702702702703
-0.02702702702702703 x 100 = -2.7%