-95.45% is the change from 110 to 5
Calculation steps:
[( 5 - 110 ) ÷ 110] x 100 = -95.45%
Formula
Percentage change = [(5 - 110) / 110] x 100
Subtract the new number by the original number
5 - 110 = -105
-105 ÷ 110 = -0.9545454545454546
-0.9545454545454546 x 100 = -95.45%