-18.14% is the change from 860 to 704
Calculation steps:
[( 704 - 860 ) ÷ 860] x 100 = -18.14%
Formula
Percentage change = [(704 - 860) / 860] x 100
Subtract the new number by the original number
704 - 860 = -156
-156 ÷ 860 = -0.1813953488372093
-0.1813953488372093 x 100 = -18.14%