-21.73% is the change from 865 to 677
Calculation steps:
[( 677 - 865 ) ÷ 865] x 100 = -21.73%
Formula
Percentage change = [(677 - 865) / 865] x 100
Subtract the new number by the original number
677 - 865 = -188
-188 ÷ 865 = -0.21734104046242775
-0.21734104046242775 x 100 = -21.73%