-4.76% is the change from 105 to 100
Calculation steps:
[( 100 - 105 ) ÷ 105] x 100 = -4.76%
Formula
Percentage change = [(100 - 105) / 105] x 100
Subtract the new number by the original number
100 - 105 = -5
-5 ÷ 105 = -0.047619047619047616
-0.047619047619047616 x 100 = -4.76%