-8.2% is the change from 927 to 851
Calculation steps:
[( 851 - 927 ) ÷ 927] x 100 = -8.2%
Formula
Percentage change = [(851 - 927) / 927] x 100
Subtract the new number by the original number
851 - 927 = -76
-76 ÷ 927 = -0.08198489751887811
-0.08198489751887811 x 100 = -8.2%