-97.3% is the change from 111 to 3
Calculation steps:
[( 3 - 111 ) ÷ 111] x 100 = -97.3%
Formula
Percentage change = [(3 - 111) / 111] x 100
Subtract the new number by the original number
3 - 111 = -108
-108 ÷ 111 = -0.972972972972973
-0.972972972972973 x 100 = -97.3%