To find the percentage change from 95 to 60, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 60 - 95

Difference = -35

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 = |-35|

Absolute Difference = 35

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

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

Percentage Change = (35 / 95) x 100

Percentage Change = 36.84%

Therefore, the percentage change from 95 to 60 is -36.84%. This means that there was a decrease of 36.84% from 95 to 60.