-10.42% is the change from 960 to 860
Calculation steps:
[( 860 - 960 ) ÷ 960] x 100 = -10.42%
Formula
Percentage change = [(860 - 960) / 960] x 100
Subtract the new number by the original number
860 - 960 = -100
-100 ÷ 960 = -0.10416666666666667
-0.10416666666666667 x 100 = -10.42%