-70.37% is the change from 108 to 32
Calculation steps:
[( 32 - 108 ) ÷ 108] x 100 = -70.37%
Formula
Percentage change = [(32 - 108) / 108] x 100
Subtract the new number by the original number
32 - 108 = -76
-76 ÷ 108 = -0.7037037037037037
-0.7037037037037037 x 100 = -70.37%