-8.59% is the change from 861 to 787
Calculation steps:
[( 787 - 861 ) ÷ 861] x 100 = -8.59%
Formula
Percentage change = [(787 - 861) / 861] x 100
Subtract the new number by the original number
787 - 861 = -74
-74 ÷ 861 = -0.0859465737514518
-0.0859465737514518 x 100 = -8.59%