-28% is the change from 100 to 72
Calculation steps:
[( 72 - 100 ) ÷ 100] x 100 = -28%
Formula
Percentage change = [(72 - 100) / 100] x 100
Subtract the new number by the original number
72 - 100 = -28
-28 ÷ 100 = -0.28
-0.28 x 100 = -28%
Example