-26.35% is the change from 148 to 109
Calculation steps:
[( 109 - 148 ) ÷ 148] x 100 = -26.35%
Formula
Percentage change = [(109 - 148) / 148] x 100
Subtract the new number by the original number
109 - 148 = -39
-39 ÷ 148 = -0.2635135135135135
-0.2635135135135135 x 100 = -26.35%