-23.48% is the change from 132 to 101
Calculation steps:
[( 101 - 132 ) ÷ 132] x 100 = -23.48%
Formula
Percentage change = [(101 - 132) / 132] x 100
Subtract the new number by the original number
101 - 132 = -31
-31 ÷ 132 = -0.23484848484848486
-0.23484848484848486 x 100 = -23.48%