-60.26% is the change from 78 to 31
Calculation steps:
[( 31 - 78 ) ÷ 78] x 100 = -60.26%
Formula
Percentage change = [(31 - 78) / 78] x 100
Subtract the new number by the original number
31 - 78 = -47
-47 ÷ 78 = -0.6025641025641025
-0.6025641025641025 x 100 = -60.26%