-96.86% is the change from 861 to 27
Calculation steps:
[( 27 - 861 ) ÷ 861] x 100 = -96.86%
Formula
Percentage change = [(27 - 861) / 861] x 100
Subtract the new number by the original number
27 - 861 = -834
-834 ÷ 861 = -0.9686411149825784
-0.9686411149825784 x 100 = -96.86%