-96.89% is the change from 867 to 27
Calculation steps:
[( 27 - 867 ) ÷ 867] x 100 = -96.89%
Formula
Percentage change = [(27 - 867) / 867] x 100
Subtract the new number by the original number
27 - 867 = -840
-840 ÷ 867 = -0.9688581314878892
-0.9688581314878892 x 100 = -96.89%