-37.5% is the change from 96 to 60
Calculation steps:
[( 60 - 96 ) ÷ 96] x 100 = -37.5%
Formula
Percentage change = [(60 - 96) / 96] x 100
Subtract the new number by the original number
60 - 96 = -36
-36 ÷ 96 = -0.375
-0.375 x 100 = -37.5%
Example