-11.89% is the change from 976 to 860
Calculation steps:
[( 860 - 976 ) ÷ 976] x 100 = -11.89%
Formula
Percentage change = [(860 - 976) / 976] x 100
Subtract the new number by the original number
860 - 976 = -116
-116 ÷ 976 = -0.11885245901639344
-0.11885245901639344 x 100 = -11.89%