-18.02% is the change from 860 to 705
Calculation steps:
[( 705 - 860 ) ÷ 860] x 100 = -18.02%
Formula
Percentage change = [(705 - 860) / 860] x 100
Subtract the new number by the original number
705 - 860 = -155
-155 ÷ 860 = -0.18023255813953487
-0.18023255813953487 x 100 = -18.02%