-4.76% is the change from 861 to 820
Calculation steps:
[( 820 - 861 ) ÷ 861] x 100 = -4.76%
Formula
Percentage change = [(820 - 861) / 861] x 100
Subtract the new number by the original number
820 - 861 = -41
-41 ÷ 861 = -0.047619047619047616
-0.047619047619047616 x 100 = -4.76%