-11.43% is the change from 971 to 860
Calculation steps:
[( 860 - 971 ) ÷ 971] x 100 = -11.43%
Formula
Percentage change = [(860 - 971) / 971] x 100
Subtract the new number by the original number
860 - 971 = -111
-111 ÷ 971 = -0.11431513903192585
-0.11431513903192585 x 100 = -11.43%