-31.82% is the change from 88 to 60
Calculation steps:
[( 60 - 88 ) ÷ 88] x 100 = -31.82%
Formula
Percentage change = [(60 - 88) / 88] x 100
Subtract the new number by the original number
60 - 88 = -28
-28 ÷ 88 = -0.3181818181818182
-0.3181818181818182 x 100 = -31.82%