-17.21% is the change from 860 to 712
Calculation steps:
[( 712 - 860 ) ÷ 860] x 100 = -17.21%
Formula
Percentage change = [(712 - 860) / 860] x 100
Subtract the new number by the original number
712 - 860 = -148
-148 ÷ 860 = -0.17209302325581396
-0.17209302325581396 x 100 = -17.21%