-71.56% is the change from 109 to 31
Calculation steps:
[( 31 - 109 ) ÷ 109] x 100 = -71.56%
Formula
Percentage change = [(31 - 109) / 109] x 100
Subtract the new number by the original number
31 - 109 = -78
-78 ÷ 109 = -0.7155963302752294
-0.7155963302752294 x 100 = -71.56%