-58.1% is the change from 105 to 44
Calculation steps:
[( 44 - 105 ) ÷ 105] x 100 = -58.1%
Formula
Percentage change = [(44 - 105) / 105] x 100
Subtract the new number by the original number
44 - 105 = -61
-61 ÷ 105 = -0.580952380952381
-0.580952380952381 x 100 = -58.1%