-40.2% is the change from 102 to 61
Calculation steps:
[( 61 - 102 ) ÷ 102] x 100 = -40.2%
Formula
Percentage change = [(61 - 102) / 102] x 100
Subtract the new number by the original number
61 - 102 = -41
-41 ÷ 102 = -0.4019607843137255
-0.4019607843137255 x 100 = -40.2%