-41.9% is the change from 105 to 61
Calculation steps:
[( 61 - 105 ) ÷ 105] x 100 = -41.9%
Formula
Percentage change = [(61 - 105) / 105] x 100
Subtract the new number by the original number
61 - 105 = -44
-44 ÷ 105 = -0.41904761904761906
-0.41904761904761906 x 100 = -41.9%