-2.78% is the change from 862 to 838
Calculation steps:
[( 838 - 862 ) ÷ 862] x 100 = -2.78%
Formula
Percentage change = [(838 - 862) / 862] x 100
Subtract the new number by the original number
838 - 862 = -24
-24 ÷ 862 = -0.027842227378190254
-0.027842227378190254 x 100 = -2.78%