-23.53% is the change from 102 to 78
Calculation steps:
[( 78 - 102 ) ÷ 102] x 100 = -23.53%
Formula
Percentage change = [(78 - 102) / 102] x 100
Subtract the new number by the original number
78 - 102 = -24
-24 ÷ 102 = -0.23529411764705882
-0.23529411764705882 x 100 = -23.53%