-15.35% is the change from 860 to 728
Calculation steps:
[( 728 - 860 ) ÷ 860] x 100 = -15.35%
Formula
Percentage change = [(728 - 860) / 860] x 100
Subtract the new number by the original number
728 - 860 = -132
-132 ÷ 860 = -0.15348837209302327
-0.15348837209302327 x 100 = -15.35%