-20% is the change from 115 to 92
Calculation steps:
[( 92 - 115 ) ÷ 115] x 100 = -20%
Formula
Percentage change = [(92 - 115) / 115] x 100
Subtract the new number by the original number
92 - 115 = -23
-23 ÷ 115 = -0.2
-0.2 x 100 = -20%
Example