-90.32% is the change from 31 to 3
Calculation steps:
[( 3 - 31 ) ÷ 31] x 100 = -90.32%
Formula
Percentage change = [(3 - 31) / 31] x 100
Subtract the new number by the original number
3 - 31 = -28
-28 ÷ 31 = -0.9032258064516129
-0.9032258064516129 x 100 = -90.32%