-28.44% is the change from 109 to 78
Calculation steps:
[( 78 - 109 ) ÷ 109] x 100 = -28.44%
Formula
Percentage change = [(78 - 109) / 109] x 100
Subtract the new number by the original number
78 - 109 = -31
-31 ÷ 109 = -0.28440366972477066
-0.28440366972477066 x 100 = -28.44%