-79.26% is the change from 135 to 28
Calculation steps:
[( 28 - 135 ) ÷ 135] x 100 = -79.26%
Formula
Percentage change = [(28 - 135) / 135] x 100
Subtract the new number by the original number
28 - 135 = -107
-107 ÷ 135 = -0.7925925925925926
-0.7925925925925926 x 100 = -79.26%