-27.08% is the change from 144 to 105
Calculation steps:
[( 105 - 144 ) ÷ 144] x 100 = -27.08%
Formula
Percentage change = [(105 - 144) / 144] x 100
Subtract the new number by the original number
105 - 144 = -39
-39 ÷ 144 = -0.2708333333333333
-0.2708333333333333 x 100 = -27.08%