-25.93% is the change from 135 to 100
Calculation steps:
[( 100 - 135 ) ÷ 135] x 100 = -25.93%
Formula
Percentage change = [(100 - 135) / 135] x 100
Subtract the new number by the original number
100 - 135 = -35
-35 ÷ 135 = -0.25925925925925924
-0.25925925925925924 x 100 = -25.93%