-59.79% is the change from 97 to 39
Calculation steps:
[( 39 - 97 ) ÷ 97] x 100 = -59.79%
Formula
Percentage change = [(39 - 97) / 97] x 100
Subtract the new number by the original number
39 - 97 = -58
-58 ÷ 97 = -0.5979381443298969
-0.5979381443298969 x 100 = -59.79%