-8.6% is the change from 860 to 786
Calculation steps:
[( 786 - 860 ) ÷ 860] x 100 = -8.6%
Formula
Percentage change = [(786 - 860) / 860] x 100
Subtract the new number by the original number
786 - 860 = -74
-74 ÷ 860 = -0.08604651162790698
-0.08604651162790698 x 100 = -8.6%