-78.7% is the change from 108 to 23
Calculation steps:
[( 23 - 108 ) ÷ 108] x 100 = -78.7%
Formula
Percentage change = [(23 - 108) / 108] x 100
Subtract the new number by the original number
23 - 108 = -85
-85 ÷ 108 = -0.7870370370370371
-0.7870370370370371 x 100 = -78.7%