-12.5% is the change from 104 to 91
Calculation steps:
[( 91 - 104 ) ÷ 104] x 100 = -12.5%
Formula
Percentage change = [(91 - 104) / 104] x 100
Subtract the new number by the original number
91 - 104 = -13
-13 ÷ 104 = -0.125
-0.125 x 100 = -12.5%
Example