-39.54% is the change from 865 to 523
Calculation steps:
[( 523 - 865 ) ÷ 865] x 100 = -39.54%
Formula
Percentage change = [(523 - 865) / 865] x 100
Subtract the new number by the original number
523 - 865 = -342
-342 ÷ 865 = -0.3953757225433526
-0.3953757225433526 x 100 = -39.54%