-3.95% is the change from 861 to 827
Calculation steps:
[( 827 - 861 ) ÷ 861] x 100 = -3.95%
Formula
Percentage change = [(827 - 861) / 861] x 100
Subtract the new number by the original number
827 - 861 = -34
-34 ÷ 861 = -0.03948896631823461
-0.03948896631823461 x 100 = -3.95%