-86.06% is the change from 165 to 23
Calculation steps:
[( 23 - 165 ) ÷ 165] x 100 = -86.06%
Formula
Percentage change = [(23 - 165) / 165] x 100
Subtract the new number by the original number
23 - 165 = -142
-142 ÷ 165 = -0.8606060606060606
-0.8606060606060606 x 100 = -86.06%