-39.56% is the change from 862 to 521
Calculation steps:
[( 521 - 862 ) ÷ 862] x 100 = -39.56%
Formula
Percentage change = [(521 - 862) / 862] x 100
Subtract the new number by the original number
521 - 862 = -341
-341 ÷ 862 = -0.39559164733178653
-0.39559164733178653 x 100 = -39.56%