To find the percentage change from 120 to 75, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 75 - 120

Difference = -45

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |-45|

Absolute Difference = 45

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (45 / 120) x 100

Percentage Change = 37.5%

Therefore, the percentage change from 120 to 75 is -37.5%. This means that there was a decrease of 37.5% from 120 to 75.