-6.98% is the change from 860 to 800
Calculation steps:
[( 800 - 860 ) ÷ 860] x 100 = -6.98%
Formula
Percentage change = [(800 - 860) / 860] x 100
Subtract the new number by the original number
800 - 860 = -60
-60 ÷ 860 = -0.06976744186046512
-0.06976744186046512 x 100 = -6.98%