-36.28% is the change from 860 to 548
Calculation steps:
[( 548 - 860 ) ÷ 860] x 100 = -36.28%
Formula
Percentage change = [(548 - 860) / 860] x 100
Subtract the new number by the original number
548 - 860 = -312
-312 ÷ 860 = -0.3627906976744186
-0.3627906976744186 x 100 = -36.28%