-78.09% is the change from 178 to 39
Calculation steps:
[( 39 - 178 ) ÷ 178] x 100 = -78.09%
Formula
Percentage change = [(39 - 178) / 178] x 100
Subtract the new number by the original number
39 - 178 = -139
-139 ÷ 178 = -0.7808988764044944
-0.7808988764044944 x 100 = -78.09%