-97.33% is the change from 860 to 23
Calculation steps:
[( 23 - 860 ) ÷ 860] x 100 = -97.33%
Formula
Percentage change = [(23 - 860) / 860] x 100
Subtract the new number by the original number
23 - 860 = -837
-837 ÷ 860 = -0.9732558139534884
-0.9732558139534884 x 100 = -97.33%