-19.32% is the change from 88 to 71
Calculation steps:
[( 71 - 88 ) ÷ 88] x 100 = -19.32%
Formula
Percentage change = [(71 - 88) / 88] x 100
Subtract the new number by the original number
71 - 88 = -17
-17 ÷ 88 = -0.19318181818181818
-0.19318181818181818 x 100 = -19.32%