-16.28% is the change from 860 to 720
Calculation steps:
[( 720 - 860 ) ÷ 860] x 100 = -16.28%
Formula
Percentage change = [(720 - 860) / 860] x 100
Subtract the new number by the original number
720 - 860 = -140
-140 ÷ 860 = -0.16279069767441862
-0.16279069767441862 x 100 = -16.28%