-44.95% is the change from 109 to 60
Calculation steps:
[( 60 - 109 ) ÷ 109] x 100 = -44.95%
Formula
Percentage change = [(60 - 109) / 109] x 100
Subtract the new number by the original number
60 - 109 = -49
-49 ÷ 109 = -0.44954128440366975
-0.44954128440366975 x 100 = -44.95%