-19.05% is the change from 105 to 85
Calculation steps:
[( 85 - 105 ) ÷ 105] x 100 = -19.05%
Formula
Percentage change = [(85 - 105) / 105] x 100
Subtract the new number by the original number
85 - 105 = -20
-20 ÷ 105 = -0.19047619047619047
-0.19047619047619047 x 100 = -19.05%