-4.86% is the change from 865 to 823
Calculation steps:
[( 823 - 865 ) ÷ 865] x 100 = -4.86%
Formula
Percentage change = [(823 - 865) / 865] x 100
Subtract the new number by the original number
823 - 865 = -42
-42 ÷ 865 = -0.048554913294797684
-0.048554913294797684 x 100 = -4.86%