-36.59% is the change from 123 to 78
Calculation steps:
[( 78 - 123 ) ÷ 123] x 100 = -36.59%
Formula
Percentage change = [(78 - 123) / 123] x 100
Subtract the new number by the original number
78 - 123 = -45
-45 ÷ 123 = -0.36585365853658536
-0.36585365853658536 x 100 = -36.59%