-39.6% is the change from 101 to 61
Calculation steps:
[( 61 - 101 ) ÷ 101] x 100 = -39.6%
Formula
Percentage change = [(61 - 101) / 101] x 100
Subtract the new number by the original number
61 - 101 = -40
-40 ÷ 101 = -0.39603960396039606
-0.39603960396039606 x 100 = -39.6%