-95.1% is the change from 102 to 5
Calculation steps:
[( 5 - 102 ) ÷ 102] x 100 = -95.1%
Formula
Percentage change = [(5 - 102) / 102] x 100
Subtract the new number by the original number
5 - 102 = -97
-97 ÷ 102 = -0.9509803921568627
-0.9509803921568627 x 100 = -95.1%