-12.96% is the change from 108 to 94
Calculation steps:
[( 94 - 108 ) ÷ 108] x 100 = -12.96%
Formula
Percentage change = [(94 - 108) / 108] x 100
Subtract the new number by the original number
94 - 108 = -14
-14 ÷ 108 = -0.12962962962962962
-0.12962962962962962 x 100 = -12.96%