-11.82% is the change from 110 to 97
Calculation steps:
[( 97 - 110 ) ÷ 110] x 100 = -11.82%
Formula
Percentage change = [(97 - 110) / 110] x 100
Subtract the new number by the original number
97 - 110 = -13
-13 ÷ 110 = -0.11818181818181818
-0.11818181818181818 x 100 = -11.82%