-35.45% is the change from 110 to 71
Calculation steps:
[( 71 - 110 ) ÷ 110] x 100 = -35.45%
Formula
Percentage change = [(71 - 110) / 110] x 100
Subtract the new number by the original number
71 - 110 = -39
-39 ÷ 110 = -0.35454545454545455
-0.35454545454545455 x 100 = -35.45%