-44.42% is the change from 860 to 478
Calculation steps:
[( 478 - 860 ) ÷ 860] x 100 = -44.42%
Formula
Percentage change = [(478 - 860) / 860] x 100
Subtract the new number by the original number
478 - 860 = -382
-382 ÷ 860 = -0.4441860465116279
-0.4441860465116279 x 100 = -44.42%