-2.78% is the change from 108 to 105
Calculation steps:
[( 105 - 108 ) ÷ 108] x 100 = -2.78%
Formula
Percentage change = [(105 - 108) / 108] x 100
Subtract the new number by the original number
105 - 108 = -3
-3 ÷ 108 = -0.027777777777777776
-0.027777777777777776 x 100 = -2.78%