-27.59% is the change from 145 to 105
Calculation steps:
[( 105 - 145 ) ÷ 145] x 100 = -27.59%
Formula
Percentage change = [(105 - 145) / 145] x 100
Subtract the new number by the original number
105 - 145 = -40
-40 ÷ 145 = -0.27586206896551724
-0.27586206896551724 x 100 = -27.59%