-40% is the change from 860 to 516
Calculation steps:
[( 516 - 860 ) ÷ 860] x 100 = -40%
Formula
Percentage change = [(516 - 860) / 860] x 100
Subtract the new number by the original number
516 - 860 = -344
-344 ÷ 860 = -0.4
-0.4 x 100 = -40%
Example