-97.39% is the change from 115 to 3
Calculation steps:
[( 3 - 115 ) ÷ 115] x 100 = -97.39%
Formula
Percentage change = [(3 - 115) / 115] x 100
Subtract the new number by the original number
3 - 115 = -112
-112 ÷ 115 = -0.9739130434782609
-0.9739130434782609 x 100 = -97.39%