-3.26% is the change from 860 to 832
Calculation steps:
[( 832 - 860 ) ÷ 860] x 100 = -3.26%
Formula
Percentage change = [(832 - 860) / 860] x 100
Subtract the new number by the original number
832 - 860 = -28
-28 ÷ 860 = -0.03255813953488372
-0.03255813953488372 x 100 = -3.26%