-31.4% is the change from 86 to 59
Calculation steps:
[( 59 - 86 ) ÷ 86] x 100 = -31.4%
Formula
Percentage change = [(59 - 86) / 86] x 100
Subtract the new number by the original number
59 - 86 = -27
-27 ÷ 86 = -0.313953488372093
-0.313953488372093 x 100 = -31.4%