-22.86% is the change from 105 to 81
Calculation steps:
[( 81 - 105 ) ÷ 105] x 100 = -22.86%
Formula
Percentage change = [(81 - 105) / 105] x 100
Subtract the new number by the original number
81 - 105 = -24
-24 ÷ 105 = -0.22857142857142856
-0.22857142857142856 x 100 = -22.86%