-71.13% is the change from 97 to 28
Calculation steps:
[( 28 - 97 ) ÷ 97] x 100 = -71.13%
Formula
Percentage change = [(28 - 97) / 97] x 100
Subtract the new number by the original number
28 - 97 = -69
-69 ÷ 97 = -0.711340206185567
-0.711340206185567 x 100 = -71.13%