-3.88% is the change from 103 to 99
Calculation steps:
[( 99 - 103 ) ÷ 103] x 100 = -3.88%
Formula
Percentage change = [(99 - 103) / 103] x 100
Subtract the new number by the original number
99 - 103 = -4
-4 ÷ 103 = -0.038834951456310676
-0.038834951456310676 x 100 = -3.88%