-36.46% is the change from 96 to 61
Calculation steps:
[( 61 - 96 ) ÷ 96] x 100 = -36.46%
Formula
Percentage change = [(61 - 96) / 96] x 100
Subtract the new number by the original number
61 - 96 = -35
-35 ÷ 96 = -0.3645833333333333
-0.3645833333333333 x 100 = -36.46%