-14.29% is the change from 861 to 738
Calculation steps:
[( 738 - 861 ) ÷ 861] x 100 = -14.29%
Formula
Percentage change = [(738 - 861) / 861] x 100
Subtract the new number by the original number
738 - 861 = -123
-123 ÷ 861 = -0.14285714285714285
-0.14285714285714285 x 100 = -14.29%