-26.52% is the change from 132 to 97
Calculation steps:
[( 97 - 132 ) ÷ 132] x 100 = -26.52%
Formula
Percentage change = [(97 - 132) / 132] x 100
Subtract the new number by the original number
97 - 132 = -35
-35 ÷ 132 = -0.26515151515151514
-0.26515151515151514 x 100 = -26.52%