-1.4% is the change from 860 to 848
Calculation steps:
[( 848 - 860 ) ÷ 860] x 100 = -1.4%
Formula
Percentage change = [(848 - 860) / 860] x 100
Subtract the new number by the original number
848 - 860 = -12
-12 ÷ 860 = -0.013953488372093023
-0.013953488372093023 x 100 = -1.4%