-8.6% is the change from 942 to 861
Calculation steps:
[( 861 - 942 ) ÷ 942] x 100 = -8.6%
Formula
Percentage change = [(861 - 942) / 942] x 100
Subtract the new number by the original number
861 - 942 = -81
-81 ÷ 942 = -0.08598726114649681
-0.08598726114649681 x 100 = -8.6%