-40.49% is the change from 163 to 97
Calculation steps:
[( 97 - 163 ) ÷ 163] x 100 = -40.49%
Formula
Percentage change = [(97 - 163) / 163] x 100
Subtract the new number by the original number
97 - 163 = -66
-66 ÷ 163 = -0.4049079754601227
-0.4049079754601227 x 100 = -40.49%