-14.07% is the change from 860 to 739
Calculation steps:
[( 739 - 860 ) ÷ 860] x 100 = -14.07%
Formula
Percentage change = [(739 - 860) / 860] x 100
Subtract the new number by the original number
739 - 860 = -121
-121 ÷ 860 = -0.14069767441860465
-0.14069767441860465 x 100 = -14.07%