-97.12% is the change from 104 to 3
Calculation steps:
[( 3 - 104 ) ÷ 104] x 100 = -97.12%
Formula
Percentage change = [(3 - 104) / 104] x 100
Subtract the new number by the original number
3 - 104 = -101
-101 ÷ 104 = -0.9711538461538461
-0.9711538461538461 x 100 = -97.12%