-25.35% is the change from 860 to 642
Calculation steps:
[( 642 - 860 ) ÷ 860] x 100 = -25.35%
Formula
Percentage change = [(642 - 860) / 860] x 100
Subtract the new number by the original number
642 - 860 = -218
-218 ÷ 860 = -0.2534883720930233
-0.2534883720930233 x 100 = -25.35%