-39.07% is the change from 860 to 524
Calculation steps:
[( 524 - 860 ) ÷ 860] x 100 = -39.07%
Formula
Percentage change = [(524 - 860) / 860] x 100
Subtract the new number by the original number
524 - 860 = -336
-336 ÷ 860 = -0.39069767441860465
-0.39069767441860465 x 100 = -39.07%