-87.8% is the change from 861 to 105
Calculation steps:
[( 105 - 861 ) ÷ 861] x 100 = -87.8%
Formula
Percentage change = [(105 - 861) / 861] x 100
Subtract the new number by the original number
105 - 861 = -756
-756 ÷ 861 = -0.8780487804878049
-0.8780487804878049 x 100 = -87.8%