-84.65% is the change from 860 to 132
Calculation steps:
[( 132 - 860 ) ÷ 860] x 100 = -84.65%
Formula
Percentage change = [(132 - 860) / 860] x 100
Subtract the new number by the original number
132 - 860 = -728
-728 ÷ 860 = -0.8465116279069768
-0.8465116279069768 x 100 = -84.65%