-26.09% is the change from 115 to 85
Calculation steps:
[( 85 - 115 ) ÷ 115] x 100 = -26.09%
Formula
Percentage change = [(85 - 115) / 115] x 100
Subtract the new number by the original number
85 - 115 = -30
-30 ÷ 115 = -0.2608695652173913
-0.2608695652173913 x 100 = -26.09%