-61.76% is the change from 102 to 39
Calculation steps:
[( 39 - 102 ) ÷ 102] x 100 = -61.76%
Formula
Percentage change = [(39 - 102) / 102] x 100
Subtract the new number by the original number
39 - 102 = -63
-63 ÷ 102 = -0.6176470588235294
-0.6176470588235294 x 100 = -61.76%