-13.95% is the change from 860 to 740
Calculation steps:
[( 740 - 860 ) ÷ 860] x 100 = -13.95%
Formula
Percentage change = [(740 - 860) / 860] x 100
Subtract the new number by the original number
740 - 860 = -120
-120 ÷ 860 = -0.13953488372093023
-0.13953488372093023 x 100 = -13.95%