-27% is the change from 100 to 73
Calculation steps:
[( 73 - 100 ) ÷ 100] x 100 = -27%
Formula
Percentage change = [(73 - 100) / 100] x 100
Subtract the new number by the original number
73 - 100 = -27
-27 ÷ 100 = -0.27
-0.27 x 100 = -27%
Example