-60.61% is the change from 99 to 39
Calculation steps:
[( 39 - 99 ) ÷ 99] x 100 = -60.61%
Formula
Percentage change = [(39 - 99) / 99] x 100
Subtract the new number by the original number
39 - 99 = -60
-60 ÷ 99 = -0.6060606060606061
-0.6060606060606061 x 100 = -60.61%