-27.03% is the change from 148 to 108
Calculation steps:
[( 108 - 148 ) ÷ 148] x 100 = -27.03%
Formula
Percentage change = [(108 - 148) / 148] x 100
Subtract the new number by the original number
108 - 148 = -40
-40 ÷ 148 = -0.2702702702702703
-0.2702702702702703 x 100 = -27.03%