-12.75% is the change from 102 to 89
Calculation steps:
[( 89 - 102 ) ÷ 102] x 100 = -12.75%
Formula
Percentage change = [(89 - 102) / 102] x 100
Subtract the new number by the original number
89 - 102 = -13
-13 ÷ 102 = -0.12745098039215685
-0.12745098039215685 x 100 = -12.75%