-94.65% is the change from 860 to 46
Calculation steps:
[( 46 - 860 ) ÷ 860] x 100 = -94.65%
Formula
Percentage change = [(46 - 860) / 860] x 100
Subtract the new number by the original number
46 - 860 = -814
-814 ÷ 860 = -0.9465116279069767
-0.9465116279069767 x 100 = -94.65%