-94.85% is the change from 97 to 5
Calculation steps:
[( 5 - 97 ) ÷ 97] x 100 = -94.85%
Formula
Percentage change = [(5 - 97) / 97] x 100
Subtract the new number by the original number
5 - 97 = -92
-92 ÷ 97 = -0.9484536082474226
-0.9484536082474226 x 100 = -94.85%
Example