-28.15% is the change from 135 to 97
Calculation steps:
[( 97 - 135 ) ÷ 135] x 100 = -28.15%
Formula
Percentage change = [(97 - 135) / 135] x 100
Subtract the new number by the original number
97 - 135 = -38
-38 ÷ 135 = -0.2814814814814815
-0.2814814814814815 x 100 = -28.15%