-26.53% is the change from 147 to 108
Calculation steps:
[( 108 - 147 ) ÷ 147] x 100 = -26.53%
Formula
Percentage change = [(108 - 147) / 147] x 100
Subtract the new number by the original number
108 - 147 = -39
-39 ÷ 147 = -0.2653061224489796
-0.2653061224489796 x 100 = -26.53%