-10.88% is the change from 965 to 860
Calculation steps:
[( 860 - 965 ) ÷ 965] x 100 = -10.88%
Formula
Percentage change = [(860 - 965) / 965] x 100
Subtract the new number by the original number
860 - 965 = -105
-105 ÷ 965 = -0.10880829015544041
-0.10880829015544041 x 100 = -10.88%