-1.38% is the change from 872 to 860
Calculation steps:
[( 860 - 872 ) ÷ 872] x 100 = -1.38%
Formula
Percentage change = [(860 - 872) / 872] x 100
Subtract the new number by the original number
860 - 872 = -12
-12 ÷ 872 = -0.013761467889908258
-0.013761467889908258 x 100 = -1.38%