-3.84% is the change from 860 to 827
Calculation steps:
[( 827 - 860 ) ÷ 860] x 100 = -3.84%
Formula
Percentage change = [(827 - 860) / 860] x 100
Subtract the new number by the original number
827 - 860 = -33
-33 ÷ 860 = -0.03837209302325582
-0.03837209302325582 x 100 = -3.84%
Example