-28.33% is the change from 120 to 86
Calculation steps:
[( 86 - 120 ) ÷ 120] x 100 = -28.33%
Formula
Percentage change = [(86 - 120) / 120] x 100
Subtract the new number by the original number
86 - 120 = -34
-34 ÷ 120 = -0.2833333333333333
-0.2833333333333333 x 100 = -28.33%