-31.07% is the change from 103 to 71
Calculation steps:
[( 71 - 103 ) ÷ 103] x 100 = -31.07%
Formula
Percentage change = [(71 - 103) / 103] x 100
Subtract the new number by the original number
71 - 103 = -32
-32 ÷ 103 = -0.3106796116504854
-0.3106796116504854 x 100 = -31.07%