-97.73% is the change from 132 to 3
Calculation steps:
[( 3 - 132 ) ÷ 132] x 100 = -97.73%
Formula
Percentage change = [(3 - 132) / 132] x 100
Subtract the new number by the original number
3 - 132 = -129
-129 ÷ 132 = -0.9772727272727273
-0.9772727272727273 x 100 = -97.73%