-31.71% is the change from 41 to 28
Calculation steps:
[( 28 - 41 ) ÷ 41] x 100 = -31.71%
Formula
Percentage change = [(28 - 41) / 41] x 100
Subtract the new number by the original number
28 - 41 = -13
-13 ÷ 41 = -0.3170731707317073
-0.3170731707317073 x 100 = -31.71%