-27.78% is the change from 72 to 52
Calculation steps:
[( 52 - 72 ) ÷ 72] x 100 = -27.78%
Formula
Percentage change = [(52 - 72) / 72] x 100
Subtract the new number by the original number
52 - 72 = -20
-20 ÷ 72 = -0.2777777777777778
-0.2777777777777778 x 100 = -27.78%