-25% is the change from 108 to 81
Calculation steps:
[( 81 - 108 ) ÷ 108] x 100 = -25%
Formula
Percentage change = [(81 - 108) / 108] x 100
Subtract the new number by the original number
81 - 108 = -27
-27 ÷ 108 = -0.25
-0.25 x 100 = -25%
Example