-40.59% is the change from 101 to 60
Calculation steps:
[( 60 - 101 ) ÷ 101] x 100 = -40.59%
Formula
Percentage change = [(60 - 101) / 101] x 100
Subtract the new number by the original number
60 - 101 = -41
-41 ÷ 101 = -0.40594059405940597
-0.40594059405940597 x 100 = -40.59%