-27.78% is the change from 108 to 78
Calculation steps:
[( 78 - 108 ) ÷ 108] x 100 = -27.78%
Formula
Percentage change = [(78 - 108) / 108] x 100
Subtract the new number by the original number
78 - 108 = -30
-30 ÷ 108 = -0.2777777777777778
-0.2777777777777778 x 100 = -27.78%