-70.19% is the change from 104 to 31
Calculation steps:
[( 31 - 104 ) ÷ 104] x 100 = -70.19%
Formula
Percentage change = [(31 - 104) / 104] x 100
Subtract the new number by the original number
31 - 104 = -73
-73 ÷ 104 = -0.7019230769230769
-0.7019230769230769 x 100 = -70.19%