-77.5% is the change from 120 to 27
Calculation steps:
[( 27 - 120 ) ÷ 120] x 100 = -77.5%
Formula
Percentage change = [(27 - 120) / 120] x 100
Subtract the new number by the original number
27 - 120 = -93
-93 ÷ 120 = -0.775
-0.775 x 100 = -77.5%
Example