-4.9% is the change from 102 to 97
Calculation steps:
[( 97 - 102 ) ÷ 102] x 100 = -4.9%
Formula
Percentage change = [(97 - 102) / 102] x 100
Subtract the new number by the original number
97 - 102 = -5
-5 ÷ 102 = -0.049019607843137254
-0.049019607843137254 x 100 = -4.9%