-61.39% is the change from 101 to 39
Calculation steps:
[( 39 - 101 ) ÷ 101] x 100 = -61.39%
Formula
Percentage change = [(39 - 101) / 101] x 100
Subtract the new number by the original number
39 - 101 = -62
-62 ÷ 101 = -0.6138613861386139
-0.6138613861386139 x 100 = -61.39%