-71.74% is the change from 860 to 243
Calculation steps:
[( 243 - 860 ) ÷ 860] x 100 = -71.74%
Formula
Percentage change = [(243 - 860) / 860] x 100
Subtract the new number by the original number
243 - 860 = -617
-617 ÷ 860 = -0.7174418604651163
-0.7174418604651163 x 100 = -71.74%