-23.08% is the change from 130 to 100
Calculation steps:
[( 100 - 130 ) ÷ 130] x 100 = -23.08%
Formula
Percentage change = [(100 - 130) / 130] x 100
Subtract the new number by the original number
100 - 130 = -30
-30 ÷ 130 = -0.23076923076923078
-0.23076923076923078 x 100 = -23.08%