-8.31% is the change from 939 to 861
Calculation steps:
[( 861 - 939 ) ÷ 939] x 100 = -8.31%
Formula
Percentage change = [(861 - 939) / 939] x 100
Subtract the new number by the original number
861 - 939 = -78
-78 ÷ 939 = -0.08306709265175719
-0.08306709265175719 x 100 = -8.31%