-8.32% is the change from 938 to 860
Calculation steps:
[( 860 - 938 ) ÷ 938] x 100 = -8.32%
Formula
Percentage change = [(860 - 938) / 938] x 100
Subtract the new number by the original number
860 - 938 = -78
-78 ÷ 938 = -0.08315565031982942
-0.08315565031982942 x 100 = -8.32%