-26.51% is the change from 860 to 632
Calculation steps:
[( 632 - 860 ) ÷ 860] x 100 = -26.51%
Formula
Percentage change = [(632 - 860) / 860] x 100
Subtract the new number by the original number
632 - 860 = -228
-228 ÷ 860 = -0.2651162790697674
-0.2651162790697674 x 100 = -26.51%