-28.7% is the change from 115 to 82
Calculation steps:
[( 82 - 115 ) ÷ 115] x 100 = -28.7%
Formula
Percentage change = [(82 - 115) / 115] x 100
Subtract the new number by the original number
82 - 115 = -33
-33 ÷ 115 = -0.28695652173913044
-0.28695652173913044 x 100 = -28.7%