-3.57% is the change from 28 to 27
Calculation steps:
[( 27 - 28 ) ÷ 28] x 100 = -3.57%
Formula
Percentage change = [(27 - 28) / 28] x 100
Subtract the new number by the original number
27 - 28 = -1
-1 ÷ 28 = -0.03571428571428571
-0.03571428571428571 x 100 = -3.57%