-5.58% is the change from 860 to 812
Calculation steps:
[( 812 - 860 ) ÷ 860] x 100 = -5.58%
Formula
Percentage change = [(812 - 860) / 860] x 100
Subtract the new number by the original number
812 - 860 = -48
-48 ÷ 860 = -0.05581395348837209
-0.05581395348837209 x 100 = -5.58%