-70.64% is the change from 109 to 32
Calculation steps:
[( 32 - 109 ) ÷ 109] x 100 = -70.64%
Formula
Percentage change = [(32 - 109) / 109] x 100
Subtract the new number by the original number
32 - 109 = -77
-77 ÷ 109 = -0.7064220183486238
-0.7064220183486238 x 100 = -70.64%