-35.4% is the change from 113 to 73
Calculation steps:
[( 73 - 113 ) ÷ 113] x 100 = -35.4%
Formula
Percentage change = [(73 - 113) / 113] x 100
Subtract the new number by the original number
73 - 113 = -40
-40 ÷ 113 = -0.35398230088495575
-0.35398230088495575 x 100 = -35.4%