-7.62% is the change from 932 to 861
Calculation steps:
[( 861 - 932 ) ÷ 932] x 100 = -7.62%
Formula
Percentage change = [(861 - 932) / 932] x 100
Subtract the new number by the original number
861 - 932 = -71
-71 ÷ 932 = -0.07618025751072961
-0.07618025751072961 x 100 = -7.62%