-28.24% is the change from 85 to 61
Calculation steps:
[( 61 - 85 ) ÷ 85] x 100 = -28.24%
Formula
Percentage change = [(61 - 85) / 85] x 100
Subtract the new number by the original number
61 - 85 = -24
-24 ÷ 85 = -0.2823529411764706
-0.2823529411764706 x 100 = -28.24%