-3.74% is the change from 855 to 823
Calculation steps:
[( 823 - 855 ) ÷ 855] x 100 = -3.74%
Formula
Percentage change = [(823 - 855) / 855] x 100
Subtract the new number by the original number
823 - 855 = -32
-32 ÷ 855 = -0.03742690058479532
-0.03742690058479532 x 100 = -3.74%