-71.82% is the change from 110 to 31
Calculation steps:
[( 31 - 110 ) ÷ 110] x 100 = -71.82%
Formula
Percentage change = [(31 - 110) / 110] x 100
Subtract the new number by the original number
31 - 110 = -79
-79 ÷ 110 = -0.7181818181818181
-0.7181818181818181 x 100 = -71.82%