-27.97% is the change from 118 to 85
Calculation steps:
[( 85 - 118 ) ÷ 118] x 100 = -27.97%
Formula
Percentage change = [(85 - 118) / 118] x 100
Subtract the new number by the original number
85 - 118 = -33
-33 ÷ 118 = -0.2796610169491525
-0.2796610169491525 x 100 = -27.97%