-39% is the change from 100 to 61
Calculation steps:
[( 61 - 100 ) ÷ 100] x 100 = -39%
Formula
Percentage change = [(61 - 100) / 100] x 100
Subtract the new number by the original number
61 - 100 = -39
-39 ÷ 100 = -0.39
-0.39 x 100 = -39%
Example