-72% is the change from 100 to 28
Calculation steps:
[( 28 - 100 ) ÷ 100] x 100 = -72%
Formula
Percentage change = [(28 - 100) / 100] x 100
Subtract the new number by the original number
28 - 100 = -72
-72 ÷ 100 = -0.72
-0.72 x 100 = -72%
Example