-2.44% is the change from 123 to 120
Calculation steps:
[( 120 - 123 ) ÷ 123] x 100 = -2.44%
Formula
Percentage change = [(120 - 123) / 123] x 100
Subtract the new number by the original number
120 - 123 = -3
-3 ÷ 123 = -0.024390243902439025
-0.024390243902439025 x 100 = -2.44%