-27.12% is the change from 118 to 86
Calculation steps:
[( 86 - 118 ) ÷ 118] x 100 = -27.12%
Formula
Percentage change = [(86 - 118) / 118] x 100
Subtract the new number by the original number
86 - 118 = -32
-32 ÷ 118 = -0.2711864406779661
-0.2711864406779661 x 100 = -27.12%