-2.91% is the change from 103 to 100
Calculation steps:
[( 100 - 103 ) ÷ 103] x 100 = -2.91%
Formula
Percentage change = [(100 - 103) / 103] x 100
Subtract the new number by the original number
100 - 103 = -3
-3 ÷ 103 = -0.02912621359223301
-0.02912621359223301 x 100 = -2.91%