-37.78% is the change from 45 to 28
Calculation steps:
[( 28 - 45 ) ÷ 45] x 100 = -37.78%
Formula
Percentage change = [(28 - 45) / 45] x 100
Subtract the new number by the original number
28 - 45 = -17
-17 ÷ 45 = -0.37777777777777777
-0.37777777777777777 x 100 = -37.78%