-4.53% is the change from 860 to 821
Calculation steps:
[( 821 - 860 ) ÷ 860] x 100 = -4.53%
Formula
Percentage change = [(821 - 860) / 860] x 100
Subtract the new number by the original number
821 - 860 = -39
-39 ÷ 860 = -0.04534883720930233
-0.04534883720930233 x 100 = -4.53%