-3.51% is the change from 114 to 110
Calculation steps:
[( 110 - 114 ) ÷ 114] x 100 = -3.51%
Formula
Percentage change = [(110 - 114) / 114] x 100
Subtract the new number by the original number
110 - 114 = -4
-4 ÷ 114 = -0.03508771929824561
-0.03508771929824561 x 100 = -3.51%