-38.99% is the change from 159 to 97
Calculation steps:
[( 97 - 159 ) ÷ 159] x 100 = -38.99%
Formula
Percentage change = [(97 - 159) / 159] x 100
Subtract the new number by the original number
97 - 159 = -62
-62 ÷ 159 = -0.389937106918239
-0.389937106918239 x 100 = -38.99%