-24.27% is the change from 103 to 78
Calculation steps:
[( 78 - 103 ) ÷ 103] x 100 = -24.27%
Formula
Percentage change = [(78 - 103) / 103] x 100
Subtract the new number by the original number
78 - 103 = -25
-25 ÷ 103 = -0.24271844660194175
-0.24271844660194175 x 100 = -24.27%