-39.77% is the change from 865 to 521
Calculation steps:
[( 521 - 865 ) ÷ 865] x 100 = -39.77%
Formula
Percentage change = [(521 - 865) / 865] x 100
Subtract the new number by the original number
521 - 865 = -344
-344 ÷ 865 = -0.3976878612716763
-0.3976878612716763 x 100 = -39.77%