-20.91% is the change from 110 to 87
Calculation steps:
[( 87 - 110 ) ÷ 110] x 100 = -20.91%
Formula
Percentage change = [(87 - 110) / 110] x 100
Subtract the new number by the original number
87 - 110 = -23
-23 ÷ 110 = -0.20909090909090908
-0.20909090909090908 x 100 = -20.91%