-30.89% is the change from 123 to 85
Calculation steps:
[( 85 - 123 ) ÷ 123] x 100 = -30.89%
Formula
Percentage change = [(85 - 123) / 123] x 100
Subtract the new number by the original number
85 - 123 = -38
-38 ÷ 123 = -0.3089430894308943
-0.3089430894308943 x 100 = -30.89%