-23% is the change from 100 to 77
Calculation steps:
[( 77 - 100 ) ÷ 100] x 100 = -23%
Formula
Percentage change = [(77 - 100) / 100] x 100
Subtract the new number by the original number
77 - 100 = -23
-23 ÷ 100 = -0.23
-0.23 x 100 = -23%
Example