-13.04% is the change from 23 to 20
Calculation steps:
[( 20 - 23 ) ÷ 23] x 100 = -13.04%
Formula
Percentage change = [(20 - 23) / 23] x 100
Subtract the new number by the original number
20 - 23 = -3
-3 ÷ 23 = -0.13043478260869565
-0.13043478260869565 x 100 = -13.04%