-2.67% is the change from 861 to 838
Calculation steps:
[( 838 - 861 ) ÷ 861] x 100 = -2.67%
Formula
Percentage change = [(838 - 861) / 861] x 100
Subtract the new number by the original number
838 - 861 = -23
-23 ÷ 861 = -0.026713124274099883
-0.026713124274099883 x 100 = -2.67%