-96.74% is the change from 860 to 28
Calculation steps:
[( 28 - 860 ) ÷ 860] x 100 = -96.74%
Formula
Percentage change = [(28 - 860) / 860] x 100
Subtract the new number by the original number
28 - 860 = -832
-832 ÷ 860 = -0.9674418604651163
-0.9674418604651163 x 100 = -96.74%