-7.13% is the change from 926 to 860
Calculation steps:
[( 860 - 926 ) ÷ 926] x 100 = -7.13%
Formula
Percentage change = [(860 - 926) / 926] x 100
Subtract the new number by the original number
860 - 926 = -66
-66 ÷ 926 = -0.07127429805615551
-0.07127429805615551 x 100 = -7.13%