-36.16% is the change from 860 to 549
Calculation steps:
[( 549 - 860 ) ÷ 860] x 100 = -36.16%
Formula
Percentage change = [(549 - 860) / 860] x 100
Subtract the new number by the original number
549 - 860 = -311
-311 ÷ 860 = -0.3616279069767442
-0.3616279069767442 x 100 = -36.16%