-2.89% is the change from 865 to 840
Calculation steps:
[( 840 - 865 ) ÷ 865] x 100 = -2.89%
Formula
Percentage change = [(840 - 865) / 865] x 100
Subtract the new number by the original number
840 - 865 = -25
-25 ÷ 865 = -0.028901734104046242
-0.028901734104046242 x 100 = -2.89%