-18.18% is the change from 132 to 108
Calculation steps:
[( 108 - 132 ) ÷ 132] x 100 = -18.18%
Formula
Percentage change = [(108 - 132) / 132] x 100
Subtract the new number by the original number
108 - 132 = -24
-24 ÷ 132 = -0.18181818181818182
-0.18181818181818182 x 100 = -18.18%