-4.65% is the change from 861 to 821
Calculation steps:
[( 821 - 861 ) ÷ 861] x 100 = -4.65%
Formula
Percentage change = [(821 - 861) / 861] x 100
Subtract the new number by the original number
821 - 861 = -40
-40 ÷ 861 = -0.04645760743321719
-0.04645760743321719 x 100 = -4.65%