-32.62% is the change from 423 to 285
Calculation steps:
[( 285 - 423 ) ÷ 423] x 100 = -32.62%
Formula
Percentage change = [(285 - 423) / 423] x 100
Subtract the new number by the original number
285 - 423 = -138
-138 ÷ 423 = -0.3262411347517731
-0.3262411347517731 x 100 = -32.62%