-77.46% is the change from 173 to 39
Calculation steps:
[( 39 - 173 ) ÷ 173] x 100 = -77.46%
Formula
Percentage change = [(39 - 173) / 173] x 100
Subtract the new number by the original number
39 - 173 = -134
-134 ÷ 173 = -0.7745664739884393
-0.7745664739884393 x 100 = -77.46%