-5% is the change from 60 to 57
Calculation steps:
[( 57 - 60 ) ÷ 60] x 100 = -5%
Formula
Percentage change = [(57 - 60) / 60] x 100
Subtract the new number by the original number
57 - 60 = -3
-3 ÷ 60 = -0.05
-0.05 x 100 = -5%
Example