-18.52% is the change from 135 to 110
Calculation steps:
[( 110 - 135 ) ÷ 135] x 100 = -18.52%
Formula
Percentage change = [(110 - 135) / 135] x 100
Subtract the new number by the original number
110 - 135 = -25
-25 ÷ 135 = -0.18518518518518517
-0.18518518518518517 x 100 = -18.52%