-30.3% is the change from 132 to 92
Calculation steps:
[( 92 - 132 ) ÷ 132] x 100 = -30.3%
Formula
Percentage change = [(92 - 132) / 132] x 100
Subtract the new number by the original number
92 - 132 = -40
-40 ÷ 132 = -0.30303030303030304
-0.30303030303030304 x 100 = -30.3%