To find the percentage change from 60 to 48, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 48 - 60

Difference = -12

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |-12|

Absolute Difference = 12

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (12 / 60) x 100

Percentage Change = 20%

Therefore, the percentage change from 60 to 48 is -20%. This means that there was a decrease of 20% from 60 to 48.