-13.55% is the change from 996 to 861
Calculation steps:
[( 861 - 996 ) ÷ 996] x 100 = -13.55%
Formula
Percentage change = [(861 - 996) / 996] x 100
Subtract the new number by the original number
861 - 996 = -135
-135 ÷ 996 = -0.1355421686746988
-0.1355421686746988 x 100 = -13.55%