-71.72% is the change from 99 to 28
Calculation steps:
[( 28 - 99 ) ÷ 99] x 100 = -71.72%
Formula
Percentage change = [(28 - 99) / 99] x 100
Subtract the new number by the original number
28 - 99 = -71
-71 ÷ 99 = -0.7171717171717171
-0.7171717171717171 x 100 = -71.72%