-12.26% is the change from 938 to 823
Calculation steps:
[( 823 - 938 ) ÷ 938] x 100 = -12.26%
Formula
Percentage change = [(823 - 938) / 938] x 100
Subtract the new number by the original number
823 - 938 = -115
-115 ÷ 938 = -0.12260127931769722
-0.12260127931769722 x 100 = -12.26%