-1.39% is the change from 861 to 849
Calculation steps:
[( 849 - 861 ) ÷ 861] x 100 = -1.39%
Formula
Percentage change = [(849 - 861) / 861] x 100
Subtract the new number by the original number
849 - 861 = -12
-12 ÷ 861 = -0.013937282229965157
-0.013937282229965157 x 100 = -1.39%