-88.89% is the change from 27 to 3
Calculation steps:
[( 3 - 27 ) ÷ 27] x 100 = -88.89%
Formula
Percentage change = [(3 - 27) / 27] x 100
Subtract the new number by the original number
3 - 27 = -24
-24 ÷ 27 = -0.8888888888888888
-0.8888888888888888 x 100 = -88.89%