-42.59% is the change from 54 to 31
Calculation steps:
[( 31 - 54 ) ÷ 54] x 100 = -42.59%
Formula
Percentage change = [(31 - 54) / 54] x 100
Subtract the new number by the original number
31 - 54 = -23
-23 ÷ 54 = -0.42592592592592593
-0.42592592592592593 x 100 = -42.59%