-23.26% is the change from 860 to 660
Calculation steps:
[( 660 - 860 ) ÷ 860] x 100 = -23.26%
Formula
Percentage change = [(660 - 860) / 860] x 100
Subtract the new number by the original number
660 - 860 = -200
-200 ÷ 860 = -0.23255813953488372
-0.23255813953488372 x 100 = -23.26%