-27.74% is the change from 137 to 99
Calculation steps:
[( 99 - 137 ) ÷ 137] x 100 = -27.74%
Formula
Percentage change = [(99 - 137) / 137] x 100
Subtract the new number by the original number
99 - 137 = -38
-38 ÷ 137 = -0.2773722627737226
-0.2773722627737226 x 100 = -27.74%