-87.93% is the change from 323 to 39
Calculation steps:
[( 39 - 323 ) ÷ 323] x 100 = -87.93%
Formula
Percentage change = [(39 - 323) / 323] x 100
Subtract the new number by the original number
39 - 323 = -284
-284 ÷ 323 = -0.8792569659442725
-0.8792569659442725 x 100 = -87.93%