-26.8% is the change from 97 to 71
Calculation steps:
[( 71 - 97 ) ÷ 97] x 100 = -26.8%
Formula
Percentage change = [(71 - 97) / 97] x 100
Subtract the new number by the original number
71 - 97 = -26
-26 ÷ 97 = -0.26804123711340205
-0.26804123711340205 x 100 = -26.8%