-73.26% is the change from 86 to 23
Calculation steps:
[( 23 - 86 ) ÷ 86] x 100 = -73.26%
Formula
Percentage change = [(23 - 86) / 86] x 100
Subtract the new number by the original number
23 - 86 = -63
-63 ÷ 86 = -0.7325581395348837
-0.7325581395348837 x 100 = -73.26%