-4.35% is the change from 92 to 88
Calculation steps:
[( 88 - 92 ) ÷ 92] x 100 = -4.35%
Formula
Percentage change = [(88 - 92) / 92] x 100
Subtract the new number by the original number
88 - 92 = -4
-4 ÷ 92 = -0.043478260869565216
-0.043478260869565216 x 100 = -4.35%