-14.63% is the change from 861 to 735
Calculation steps:
[( 735 - 861 ) ÷ 861] x 100 = -14.63%
Formula
Percentage change = [(735 - 861) / 861] x 100
Subtract the new number by the original number
735 - 861 = -126
-126 ÷ 861 = -0.14634146341463414
-0.14634146341463414 x 100 = -14.63%