-23.36% is the change from 137 to 105
Calculation steps:
[( 105 - 137 ) ÷ 137] x 100 = -23.36%
Formula
Percentage change = [(105 - 137) / 137] x 100
Subtract the new number by the original number
105 - 137 = -32
-32 ÷ 137 = -0.23357664233576642
-0.23357664233576642 x 100 = -23.36%