-97.27% is the change from 110 to 3
Calculation steps:
[( 3 - 110 ) ÷ 110] x 100 = -97.27%
Formula
Percentage change = [(3 - 110) / 110] x 100
Subtract the new number by the original number
3 - 110 = -107
-107 ÷ 110 = -0.9727272727272728
-0.9727272727272728 x 100 = -97.27%