-40.78% is the change from 103 to 61
Calculation steps:
[( 61 - 103 ) ÷ 103] x 100 = -40.78%
Formula
Percentage change = [(61 - 103) / 103] x 100
Subtract the new number by the original number
61 - 103 = -42
-42 ÷ 103 = -0.4077669902912621
-0.4077669902912621 x 100 = -40.78%