-88.5% is the change from 861 to 99
Calculation steps:
[( 99 - 861 ) ÷ 861] x 100 = -88.5%
Formula
Percentage change = [(99 - 861) / 861] x 100
Subtract the new number by the original number
99 - 861 = -762
-762 ÷ 861 = -0.8850174216027874
-0.8850174216027874 x 100 = -88.5%