-15.68% is the change from 976 to 823
Calculation steps:
[( 823 - 976 ) ÷ 976] x 100 = -15.68%
Formula
Percentage change = [(823 - 976) / 976] x 100
Subtract the new number by the original number
823 - 976 = -153
-153 ÷ 976 = -0.1567622950819672
-0.1567622950819672 x 100 = -15.68%