-3.72% is the change from 860 to 828
Calculation steps:
[( 828 - 860 ) ÷ 860] x 100 = -3.72%
Formula
Percentage change = [(828 - 860) / 860] x 100
Subtract the new number by the original number
828 - 860 = -32
-32 ÷ 860 = -0.037209302325581395
-0.037209302325581395 x 100 = -3.72%