-27.62% is the change from 105 to 76
Calculation steps:
[( 76 - 105 ) ÷ 105] x 100 = -27.62%
Formula
Percentage change = [(76 - 105) / 105] x 100
Subtract the new number by the original number
76 - 105 = -29
-29 ÷ 105 = -0.2761904761904762
-0.2761904761904762 x 100 = -27.62%