-82.14% is the change from 28 to 5
Calculation steps:
[( 5 - 28 ) ÷ 28] x 100 = -82.14%
Formula
Percentage change = [(5 - 28) / 28] x 100
Subtract the new number by the original number
5 - 28 = -23
-23 ÷ 28 = -0.8214285714285714
-0.8214285714285714 x 100 = -82.14%