-4.65% is the change from 860 to 820
Calculation steps:
[( 820 - 860 ) ÷ 860] x 100 = -4.65%
Formula
Percentage change = [(820 - 860) / 860] x 100
Subtract the new number by the original number
820 - 860 = -40
-40 ÷ 860 = -0.046511627906976744
-0.046511627906976744 x 100 = -4.65%