-71.32% is the change from 136 to 39
Calculation steps:
[( 39 - 136 ) ÷ 136] x 100 = -71.32%
Formula
Percentage change = [(39 - 136) / 136] x 100
Subtract the new number by the original number
39 - 136 = -97
-97 ÷ 136 = -0.7132352941176471
-0.7132352941176471 x 100 = -71.32%