-39.26% is the change from 861 to 523
Calculation steps:
[( 523 - 861 ) ÷ 861] x 100 = -39.26%
Formula
Percentage change = [(523 - 861) / 861] x 100
Subtract the new number by the original number
523 - 861 = -338
-338 ÷ 861 = -0.39256678281068524
-0.39256678281068524 x 100 = -39.26%