-37.04% is the change from 27 to 17
Calculation steps:
[( 17 - 27 ) ÷ 27] x 100 = -37.04%
Formula
Percentage change = [(17 - 27) / 27] x 100
Subtract the new number by the original number
17 - 27 = -10
-10 ÷ 27 = -0.37037037037037035
-0.37037037037037035 x 100 = -37.04%