-31.85% is the change from 135 to 92
Calculation steps:
[( 92 - 135 ) ÷ 135] x 100 = -31.85%
Formula
Percentage change = [(92 - 135) / 135] x 100
Subtract the new number by the original number
92 - 135 = -43
-43 ÷ 135 = -0.31851851851851853
-0.31851851851851853 x 100 = -31.85%