-4.19% is the change from 860 to 824
Calculation steps:
[( 824 - 860 ) ÷ 860] x 100 = -4.19%
Formula
Percentage change = [(824 - 860) / 860] x 100
Subtract the new number by the original number
824 - 860 = -36
-36 ÷ 860 = -0.04186046511627907
-0.04186046511627907 x 100 = -4.19%