-25.85% is the change from 147 to 109
Calculation steps:
[( 109 - 147 ) ÷ 147] x 100 = -25.85%
Formula
Percentage change = [(109 - 147) / 147] x 100
Subtract the new number by the original number
109 - 147 = -38
-38 ÷ 147 = -0.2585034013605442
-0.2585034013605442 x 100 = -25.85%