-53.6% is the change from 860 to 399
Calculation steps:
[( 399 - 860 ) ÷ 860] x 100 = -53.6%
Formula
Percentage change = [(399 - 860) / 860] x 100
Subtract the new number by the original number
399 - 860 = -461
-461 ÷ 860 = -0.536046511627907
-0.536046511627907 x 100 = -53.6%