-2.78% is the change from 863 to 839
Calculation steps:
[( 839 - 863 ) ÷ 863] x 100 = -2.78%
Formula
Percentage change = [(839 - 863) / 863] x 100
Subtract the new number by the original number
839 - 863 = -24
-24 ÷ 863 = -0.027809965237543453
-0.027809965237543453 x 100 = -2.78%