-37.5% is the change from 32 to 20
Calculation steps:
[( 20 - 32 ) ÷ 32] x 100 = -37.5%
Formula
Percentage change = [(20 - 32) / 32] x 100
Subtract the new number by the original number
20 - 32 = -12
-12 ÷ 32 = -0.375
-0.375 x 100 = -37.5%
Example