-43.6% is the change from 860 to 485
Calculation steps:
[( 485 - 860 ) ÷ 860] x 100 = -43.6%
Formula
Percentage change = [(485 - 860) / 860] x 100
Subtract the new number by the original number
485 - 860 = -375
-375 ÷ 860 = -0.436046511627907
-0.436046511627907 x 100 = -43.6%