-22.77% is the change from 101 to 78
Calculation steps:
[( 78 - 101 ) ÷ 101] x 100 = -22.77%
Formula
Percentage change = [(78 - 101) / 101] x 100
Subtract the new number by the original number
78 - 101 = -23
-23 ÷ 101 = -0.22772277227722773
-0.22772277227722773 x 100 = -22.77%