-41.35% is the change from 861 to 505
Calculation steps:
[( 505 - 861 ) ÷ 861] x 100 = -41.35%
Formula
Percentage change = [(505 - 861) / 861] x 100
Subtract the new number by the original number
505 - 861 = -356
-356 ÷ 861 = -0.413472706155633
-0.413472706155633 x 100 = -41.35%