-97.2% is the change from 107 to 3
Calculation steps:
[( 3 - 107 ) ÷ 107] x 100 = -97.2%
Formula
Percentage change = [(3 - 107) / 107] x 100
Subtract the new number by the original number
3 - 107 = -104
-104 ÷ 107 = -0.9719626168224299
-0.9719626168224299 x 100 = -97.2%