-40.23% is the change from 865 to 517
Calculation steps:
[( 517 - 865 ) ÷ 865] x 100 = -40.23%
Formula
Percentage change = [(517 - 865) / 865] x 100
Subtract the new number by the original number
517 - 865 = -348
-348 ÷ 865 = -0.4023121387283237
-0.4023121387283237 x 100 = -40.23%