-40.85% is the change from 164 to 97
Calculation steps:
[( 97 - 164 ) ÷ 164] x 100 = -40.85%
Formula
Percentage change = [(97 - 164) / 164] x 100
Subtract the new number by the original number
97 - 164 = -67
-67 ÷ 164 = -0.40853658536585363
-0.40853658536585363 x 100 = -40.85%