-70.91% is the change from 110 to 32
Calculation steps:
[( 32 - 110 ) ÷ 110] x 100 = -70.91%
Formula
Percentage change = [(32 - 110) / 110] x 100
Subtract the new number by the original number
32 - 110 = -78
-78 ÷ 110 = -0.7090909090909091
-0.7090909090909091 x 100 = -70.91%