-20.45% is the change from 132 to 105
Calculation steps:
[( 105 - 132 ) ÷ 132] x 100 = -20.45%
Formula
Percentage change = [(105 - 132) / 132] x 100
Subtract the new number by the original number
105 - 132 = -27
-27 ÷ 132 = -0.20454545454545456
-0.20454545454545456 x 100 = -20.45%