-11.78% is the change from 976 to 861
Calculation steps:
[( 861 - 976 ) ÷ 976] x 100 = -11.78%
Formula
Percentage change = [(861 - 976) / 976] x 100
Subtract the new number by the original number
861 - 976 = -115
-115 ÷ 976 = -0.11782786885245902
-0.11782786885245902 x 100 = -11.78%