-1.38% is the change from 867 to 855
Calculation steps:
[( 855 - 867 ) ÷ 867] x 100 = -1.38%
Formula
Percentage change = [(855 - 867) / 867] x 100
Subtract the new number by the original number
855 - 867 = -12
-12 ÷ 867 = -0.01384083044982699
-0.01384083044982699 x 100 = -1.38%