-9.85% is the change from 954 to 860
Calculation steps:
[( 860 - 954 ) ÷ 954] x 100 = -9.85%
Formula
Percentage change = [(860 - 954) / 954] x 100
Subtract the new number by the original number
860 - 954 = -94
-94 ÷ 954 = -0.09853249475890985
-0.09853249475890985 x 100 = -9.85%