-26.47% is the change from 102 to 75
Calculation steps:
[( 75 - 102 ) ÷ 102] x 100 = -26.47%
Formula
Percentage change = [(75 - 102) / 102] x 100
Subtract the new number by the original number
75 - 102 = -27
-27 ÷ 102 = -0.2647058823529412
-0.2647058823529412 x 100 = -26.47%