-21.3% is the change from 108 to 85
Calculation steps:
[( 85 - 108 ) ÷ 108] x 100 = -21.3%
Formula
Percentage change = [(85 - 108) / 108] x 100
Subtract the new number by the original number
85 - 108 = -23
-23 ÷ 108 = -0.21296296296296297
-0.21296296296296297 x 100 = -21.3%