-39.14% is the change from 861 to 524
Calculation steps:
[( 524 - 861 ) ÷ 861] x 100 = -39.14%
Formula
Percentage change = [(524 - 861) / 861] x 100
Subtract the new number by the original number
524 - 861 = -337
-337 ÷ 861 = -0.3914053426248548
-0.3914053426248548 x 100 = -39.14%