-23.33% is the change from 120 to 92
Calculation steps:
[( 92 - 120 ) ÷ 120] x 100 = -23.33%
Formula
Percentage change = [(92 - 120) / 120] x 100
Subtract the new number by the original number
92 - 120 = -28
-28 ÷ 120 = -0.23333333333333334
-0.23333333333333334 x 100 = -23.33%