-37.44% is the change from 860 to 538
Calculation steps:
[( 538 - 860 ) ÷ 860] x 100 = -37.44%
Formula
Percentage change = [(538 - 860) / 860] x 100
Subtract the new number by the original number
538 - 860 = -322
-322 ÷ 860 = -0.3744186046511628
-0.3744186046511628 x 100 = -37.44%