-4.61% is the change from 867 to 827
Calculation steps:
[( 827 - 867 ) ÷ 867] x 100 = -4.61%
Formula
Percentage change = [(827 - 867) / 867] x 100
Subtract the new number by the original number
827 - 867 = -40
-40 ÷ 867 = -0.0461361014994233
-0.0461361014994233 x 100 = -4.61%