-28.13% is the change from 160 to 115
Calculation steps:
[( 115 - 160 ) ÷ 160] x 100 = -28.13%
Formula
Percentage change = [(115 - 160) / 160] x 100
Subtract the new number by the original number
115 - 160 = -45
-45 ÷ 160 = -0.28125
-0.28125 x 100 = -28.13%