-9.77% is the change from 860 to 776
Calculation steps:
[( 776 - 860 ) ÷ 860] x 100 = -9.77%
Formula
Percentage change = [(776 - 860) / 860] x 100
Subtract the new number by the original number
776 - 860 = -84
-84 ÷ 860 = -0.09767441860465116
-0.09767441860465116 x 100 = -9.77%