-40.7% is the change from 172 to 102
Calculation steps:
[( 102 - 172 ) ÷ 172] x 100 = -40.7%
Formula
Percentage change = [(102 - 172) / 172] x 100
Subtract the new number by the original number
102 - 172 = -70
-70 ÷ 172 = -0.4069767441860465
-0.4069767441860465 x 100 = -40.7%