-84.38% is the change from 32 to 5
Calculation steps:
[( 5 - 32 ) ÷ 32] x 100 = -84.38%
Formula
Percentage change = [(5 - 32) / 32] x 100
Subtract the new number by the original number
5 - 32 = -27
-27 ÷ 32 = -0.84375
-0.84375 x 100 = -84.38%
Example