-5.12% is the change from 860 to 816
Calculation steps:
[( 816 - 860 ) ÷ 860] x 100 = -5.12%
Formula
Percentage change = [(816 - 860) / 860] x 100
Subtract the new number by the original number
816 - 860 = -44
-44 ÷ 860 = -0.05116279069767442
-0.05116279069767442 x 100 = -5.12%