-23.08% is the change from 78 to 60
Calculation steps:
[( 60 - 78 ) ÷ 78] x 100 = -23.08%
Formula
Percentage change = [(60 - 78) / 78] x 100
Subtract the new number by the original number
60 - 78 = -18
-18 ÷ 78 = -0.23076923076923078
-0.23076923076923078 x 100 = -23.08%