-16.52% is the change from 115 to 96
Calculation steps:
[( 96 - 115 ) ÷ 115] x 100 = -16.52%
Formula
Percentage change = [(96 - 115) / 115] x 100
Subtract the new number by the original number
96 - 115 = -19
-19 ÷ 115 = -0.16521739130434782
-0.16521739130434782 x 100 = -16.52%