-92.31% is the change from 39 to 3
Calculation steps:
[( 3 - 39 ) ÷ 39] x 100 = -92.31%
Formula
Percentage change = [(3 - 39) / 39] x 100
Subtract the new number by the original number
3 - 39 = -36
-36 ÷ 39 = -0.9230769230769231
-0.9230769230769231 x 100 = -92.31%