-3.95% is the change from 860 to 826
Calculation steps:
[( 826 - 860 ) ÷ 860] x 100 = -3.95%
Formula
Percentage change = [(826 - 860) / 860] x 100
Subtract the new number by the original number
826 - 860 = -34
-34 ÷ 860 = -0.03953488372093023
-0.03953488372093023 x 100 = -3.95%