-88.73% is the change from 861 to 97
Calculation steps:
[( 97 - 861 ) ÷ 861] x 100 = -88.73%
Formula
Percentage change = [(97 - 861) / 861] x 100
Subtract the new number by the original number
97 - 861 = -764
-764 ÷ 861 = -0.8873403019744484
-0.8873403019744484 x 100 = -88.73%