-73.04% is the change from 115 to 31
Calculation steps:
[( 31 - 115 ) ÷ 115] x 100 = -73.04%
Formula
Percentage change = [(31 - 115) / 115] x 100
Subtract the new number by the original number
31 - 115 = -84
-84 ÷ 115 = -0.7304347826086957
-0.7304347826086957 x 100 = -73.04%