-55.56% is the change from 27 to 12
Calculation steps:
[( 12 - 27 ) ÷ 27] x 100 = -55.56%
Formula
Percentage change = [(12 - 27) / 27] x 100
Subtract the new number by the original number
12 - 27 = -15
-15 ÷ 27 = -0.5555555555555556
-0.5555555555555556 x 100 = -55.56%