-7.27% is the change from 110 to 102
Calculation steps:
[( 102 - 110 ) ÷ 110] x 100 = -7.27%
Formula
Percentage change = [(102 - 110) / 110] x 100
Subtract the new number by the original number
102 - 110 = -8
-8 ÷ 110 = -0.07272727272727272
-0.07272727272727272 x 100 = -7.27%