To find the percentage change from 100000 to 60000, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 60000 - 100000

Difference = -40000

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 = |-40000|

Absolute Difference = 40000

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

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

Percentage Change = (40000 / 100000) x 100

Percentage Change = 40%

Therefore, the percentage change from 100000 to 60000 is -40%. This means that there was a decrease of 40% from 100000 to 60000.