-25.93% is the change from 27 to 20
Calculation steps:
[( 20 - 27 ) ÷ 27] x 100 = -25.93%
Formula
Percentage change = [(20 - 27) / 27] x 100
Subtract the new number by the original number
20 - 27 = -7
-7 ÷ 27 = -0.25925925925925924
-0.25925925925925924 x 100 = -25.93%