-30.08% is the change from 123 to 86
Calculation steps:
[( 86 - 123 ) ÷ 123] x 100 = -30.08%
Formula
Percentage change = [(86 - 123) / 123] x 100
Subtract the new number by the original number
86 - 123 = -37
-37 ÷ 123 = -0.3008130081300813
-0.3008130081300813 x 100 = -30.08%