-27.87% is the change from 61 to 44
Calculation steps:
[( 44 - 61 ) ÷ 61] x 100 = -27.87%
Formula
Percentage change = [(44 - 61) / 61] x 100
Subtract the new number by the original number
44 - 61 = -17
-17 ÷ 61 = -0.2786885245901639
-0.2786885245901639 x 100 = -27.87%