-96.59% is the change from 88 to 3
Calculation steps:
[( 3 - 88 ) ÷ 88] x 100 = -96.59%
Formula
Percentage change = [(3 - 88) / 88] x 100
Subtract the new number by the original number
3 - 88 = -85
-85 ÷ 88 = -0.9659090909090909
-0.9659090909090909 x 100 = -96.59%