Explanation
Following order of operations, Excel first calculates the difference between the values (the actual change in sales) then divides that result by the original, or "old" value to get the decimal value -0.3435:
=(D6-C6)/C6
=(49500-75400)/75400
=-25900/75400
=0.0688
Note: you must format the result using Percentage number format to display the final result as 7%