-21.65% is the change from 97 to 76
Calculation steps:
[( 76 - 97 ) ÷ 97] x 100 = -21.65%
Formula
Percentage change = [(76 - 97) / 97] x 100
Subtract the new number by the original number
76 - 97 = -21
-21 ÷ 97 = -0.21649484536082475
-0.21649484536082475 x 100 = -21.65%