-76.92% is the change from 52 to 12
Calculation steps:
[( 12 - 52 ) ÷ 52] x 100 = -76.92%
Formula
Percentage change = [(12 - 52) / 52] x 100
Subtract the new number by the original number
12 - 52 = -40
-40 ÷ 52 = -0.7692307692307693
-0.7692307692307693 x 100 = -76.92%