-11.61% is the change from 973 to 860
Calculation steps:
[( 860 - 973 ) ÷ 973] x 100 = -11.61%
Formula
Percentage change = [(860 - 973) / 973] x 100
Subtract the new number by the original number
860 - 973 = -113
-113 ÷ 973 = -0.11613566289825282
-0.11613566289825282 x 100 = -11.61%