-23.86% is the change from 88 to 67
Calculation steps:
[( 67 - 88 ) ÷ 88] x 100 = -23.86%
Formula
Percentage change = [(67 - 88) / 88] x 100
Subtract the new number by the original number
67 - 88 = -21
-21 ÷ 88 = -0.23863636363636365
-0.23863636363636365 x 100 = -23.86%