-4.95% is the change from 101 to 96
Calculation steps:
[( 96 - 101 ) ÷ 101] x 100 = -4.95%
Formula
Percentage change = [(96 - 101) / 101] x 100
Subtract the new number by the original number
96 - 101 = -5
-5 ÷ 101 = -0.04950495049504951
-0.04950495049504951 x 100 = -4.95%