-32.61% is the change from 46 to 31
Calculation steps:
[( 31 - 46 ) ÷ 46] x 100 = -32.61%
Formula
Percentage change = [(31 - 46) / 46] x 100
Subtract the new number by the original number
31 - 46 = -15
-15 ÷ 46 = -0.32608695652173914
-0.32608695652173914 x 100 = -32.61%