-11.93% is the change from 109 to 96
Calculation steps:
[( 96 - 109 ) ÷ 109] x 100 = -11.93%
Formula
Percentage change = [(96 - 109) / 109] x 100
Subtract the new number by the original number
96 - 109 = -13
-13 ÷ 109 = -0.11926605504587157
-0.11926605504587157 x 100 = -11.93%