-27.35% is the change from 117 to 85
Calculation steps:
[( 85 - 117 ) ÷ 117] x 100 = -27.35%
Formula
Percentage change = [(85 - 117) / 117] x 100
Subtract the new number by the original number
85 - 117 = -32
-32 ÷ 117 = -0.27350427350427353
-0.27350427350427353 x 100 = -27.35%