-38.64% is the change from 132 to 81
Calculation steps:
[( 81 - 132 ) ÷ 132] x 100 = -38.64%
Formula
Percentage change = [(81 - 132) / 132] x 100
Subtract the new number by the original number
81 - 132 = -51
-51 ÷ 132 = -0.38636363636363635
-0.38636363636363635 x 100 = -38.64%