-73% is the change from 100 to 27
Calculation steps:
[( 27 - 100 ) ÷ 100] x 100 = -73%
Formula
Percentage change = [(27 - 100) / 100] x 100
Subtract the new number by the original number
27 - 100 = -73
-73 ÷ 100 = -0.73
-0.73 x 100 = -73%
Example