-97.06% is the change from 102 to 3
Calculation steps:
[( 3 - 102 ) ÷ 102] x 100 = -97.06%
Formula
Percentage change = [(3 - 102) / 102] x 100
Subtract the new number by the original number
3 - 102 = -99
-99 ÷ 102 = -0.9705882352941176
-0.9705882352941176 x 100 = -97.06%