-75.65% is the change from 115 to 28
Calculation steps:
[( 28 - 115 ) ÷ 115] x 100 = -75.65%
Formula
Percentage change = [(28 - 115) / 115] x 100
Subtract the new number by the original number
28 - 115 = -87
-87 ÷ 115 = -0.7565217391304347
-0.7565217391304347 x 100 = -75.65%