-71.72% is the change from 435 to 123
Calculation steps:
[( 123 - 435 ) ÷ 435] x 100 = -71.72%
Formula
Percentage change = [(123 - 435) / 435] x 100
Subtract the new number by the original number
123 - 435 = -312
-312 ÷ 435 = -0.7172413793103448
-0.7172413793103448 x 100 = -71.72%