-10.71% is the change from 28 to 25
Calculation steps:
[( 25 - 28 ) ÷ 28] x 100 = -10.71%
Formula
Percentage change = [(25 - 28) / 28] x 100
Subtract the new number by the original number
25 - 28 = -3
-3 ÷ 28 = -0.10714285714285714
-0.10714285714285714 x 100 = -10.71%