-8.9% is the change from 865 to 788
Calculation steps:
[( 788 - 865 ) ÷ 865] x 100 = -8.9%
Formula
Percentage change = [(788 - 865) / 865] x 100
Subtract the new number by the original number
788 - 865 = -77
-77 ÷ 865 = -0.08901734104046242
-0.08901734104046242 x 100 = -8.9%