-40.37% is the change from 867 to 517
Calculation steps:
[( 517 - 867 ) ÷ 867] x 100 = -40.37%
Formula
Percentage change = [(517 - 867) / 867] x 100
Subtract the new number by the original number
517 - 867 = -350
-350 ÷ 867 = -0.40369088811995385
-0.40369088811995385 x 100 = -40.37%