-78.9% is the change from 109 to 23
Calculation steps:
[( 23 - 109 ) ÷ 109] x 100 = -78.9%
Formula
Percentage change = [(23 - 109) / 109] x 100
Subtract the new number by the original number
23 - 109 = -86
-86 ÷ 109 = -0.7889908256880734
-0.7889908256880734 x 100 = -78.9%