-13.65% is the change from 996 to 860
Calculation steps:
[( 860 - 996 ) ÷ 996] x 100 = -13.65%
Formula
Percentage change = [(860 - 996) / 996] x 100
Subtract the new number by the original number
860 - 996 = -136
-136 ÷ 996 = -0.13654618473895583
-0.13654618473895583 x 100 = -13.65%