-52.79% is the change from 860 to 406
Calculation steps:
[( 406 - 860 ) ÷ 860] x 100 = -52.79%
Formula
Percentage change = [(406 - 860) / 860] x 100
Subtract the new number by the original number
406 - 860 = -454
-454 ÷ 860 = -0.5279069767441861
-0.5279069767441861 x 100 = -52.79%