-12.38% is the change from 105 to 92
Calculation steps:
[( 92 - 105 ) ÷ 105] x 100 = -12.38%
Formula
Percentage change = [(92 - 105) / 105] x 100
Subtract the new number by the original number
92 - 105 = -13
-13 ÷ 105 = -0.12380952380952381
-0.12380952380952381 x 100 = -12.38%