-72.67% is the change from 860 to 235
Calculation steps:
[( 235 - 860 ) ÷ 860] x 100 = -72.67%
Formula
Percentage change = [(235 - 860) / 860] x 100
Subtract the new number by the original number
235 - 860 = -625
-625 ÷ 860 = -0.7267441860465116
-0.7267441860465116 x 100 = -72.67%