-39.29% is the change from 28 to 17
Calculation steps:
[( 17 - 28 ) ÷ 28] x 100 = -39.29%
Formula
Percentage change = [(17 - 28) / 28] x 100
Subtract the new number by the original number
17 - 28 = -11
-11 ÷ 28 = -0.39285714285714285
-0.39285714285714285 x 100 = -39.29%