-2.67% is the change from 860 to 837
Calculation steps:
[( 837 - 860 ) ÷ 860] x 100 = -2.67%
Formula
Percentage change = [(837 - 860) / 860] x 100
Subtract the new number by the original number
837 - 860 = -23
-23 ÷ 860 = -0.026744186046511628
-0.026744186046511628 x 100 = -2.67%