-40.07% is the change from 861 to 516
Calculation steps:
[( 516 - 861 ) ÷ 861] x 100 = -40.07%
Formula
Percentage change = [(516 - 861) / 861] x 100
Subtract the new number by the original number
516 - 861 = -345
-345 ÷ 861 = -0.40069686411149824
-0.40069686411149824 x 100 = -40.07%