-62.67% is the change from 860 to 321
Calculation steps:
[( 321 - 860 ) ÷ 860] x 100 = -62.67%
Formula
Percentage change = [(321 - 860) / 860] x 100
Subtract the new number by the original number
321 - 860 = -539
-539 ÷ 860 = -0.6267441860465116
-0.6267441860465116 x 100 = -62.67%