-36.86% is the change from 860 to 543
Calculation steps:
[( 543 - 860 ) ÷ 860] x 100 = -36.86%
Formula
Percentage change = [(543 - 860) / 860] x 100
Subtract the new number by the original number
543 - 860 = -317
-317 ÷ 860 = -0.3686046511627907
-0.3686046511627907 x 100 = -36.86%