-4.3% is the change from 861 to 824
Calculation steps:
[( 824 - 861 ) ÷ 861] x 100 = -4.3%
Formula
Percentage change = [(824 - 861) / 861] x 100
Subtract the new number by the original number
824 - 861 = -37
-37 ÷ 861 = -0.0429732868757259
-0.0429732868757259 x 100 = -4.3%