-54.1% is the change from 61 to 28
Calculation steps:
[( 28 - 61 ) ÷ 61] x 100 = -54.1%
Formula
Percentage change = [(28 - 61) / 61] x 100
Subtract the new number by the original number
28 - 61 = -33
-33 ÷ 61 = -0.5409836065573771
-0.5409836065573771 x 100 = -54.1%