-29.2% is the change from 137 to 97
Calculation steps:
[( 97 - 137 ) ÷ 137] x 100 = -29.2%
Formula
Percentage change = [(97 - 137) / 137] x 100
Subtract the new number by the original number
97 - 137 = -40
-40 ÷ 137 = -0.291970802919708
-0.291970802919708 x 100 = -29.2%