-21.1% is the change from 109 to 86
Calculation steps:
[( 86 - 109 ) ÷ 109] x 100 = -21.1%
Formula
Percentage change = [(86 - 109) / 109] x 100
Subtract the new number by the original number
86 - 109 = -23
-23 ÷ 109 = -0.21100917431192662
-0.21100917431192662 x 100 = -21.1%