-5.23% is the change from 860 to 815
Calculation steps:
[( 815 - 860 ) ÷ 860] x 100 = -5.23%
Formula
Percentage change = [(815 - 860) / 860] x 100
Subtract the new number by the original number
815 - 860 = -45
-45 ÷ 860 = -0.05232558139534884
-0.05232558139534884 x 100 = -5.23%