-27.91% is the change from 860 to 620
Calculation steps:
[( 620 - 860 ) ÷ 860] x 100 = -27.91%
Formula
Percentage change = [(620 - 860) / 860] x 100
Subtract the new number by the original number
620 - 860 = -240
-240 ÷ 860 = -0.27906976744186046
-0.27906976744186046 x 100 = -27.91%