-95.47% is the change from 861 to 39
Calculation steps:
[( 39 - 861 ) ÷ 861] x 100 = -95.47%
Formula
Percentage change = [(39 - 861) / 861] x 100
Subtract the new number by the original number
39 - 861 = -822
-822 ÷ 861 = -0.9547038327526133
-0.9547038327526133 x 100 = -95.47%