-5% is the change from 860 to 817
Calculation steps:
[( 817 - 860 ) ÷ 860] x 100 = -5%
Formula
Percentage change = [(817 - 860) / 860] x 100
Subtract the new number by the original number
817 - 860 = -43
-43 ÷ 860 = -0.05
-0.05 x 100 = -5%
Example