-77.04% is the change from 135 to 31
Calculation steps:
[( 31 - 135 ) ÷ 135] x 100 = -77.04%
Formula
Percentage change = [(31 - 135) / 135] x 100
Subtract the new number by the original number
31 - 135 = -104
-104 ÷ 135 = -0.7703703703703704
-0.7703703703703704 x 100 = -77.04%