-27.27% is the change from 44 to 32
Calculation steps:
[( 32 - 44 ) ÷ 44] x 100 = -27.27%
Formula
Percentage change = [(32 - 44) / 44] x 100
Subtract the new number by the original number
32 - 44 = -12
-12 ÷ 44 = -0.2727272727272727
-0.2727272727272727 x 100 = -27.27%