-68.6% is the change from 86 to 27
Calculation steps:
[( 27 - 86 ) ÷ 86] x 100 = -68.6%
Formula
Percentage change = [(27 - 86) / 86] x 100
Subtract the new number by the original number
27 - 86 = -59
-59 ÷ 86 = -0.686046511627907
-0.686046511627907 x 100 = -68.6%