-1.41% is the change from 852 to 840
Calculation steps:
[( 840 - 852 ) ÷ 852] x 100 = -1.41%
Formula
Percentage change = [(840 - 852) / 852] x 100
Subtract the new number by the original number
840 - 852 = -12
-12 ÷ 852 = -0.014084507042253521
-0.014084507042253521 x 100 = -1.41%