-11.11% is the change from 135 to 120
Calculation steps:
[( 120 - 135 ) ÷ 135] x 100 = -11.11%
Formula
Percentage change = [(120 - 135) / 135] x 100
Subtract the new number by the original number
120 - 135 = -15
-15 ÷ 135 = -0.1111111111111111
-0.1111111111111111 x 100 = -11.11%