-12.73% is the change from 110 to 96
Calculation steps:
[( 96 - 110 ) ÷ 110] x 100 = -12.73%
Formula
Percentage change = [(96 - 110) / 110] x 100
Subtract the new number by the original number
96 - 110 = -14
-14 ÷ 110 = -0.12727272727272726
-0.12727272727272726 x 100 = -12.73%