-27.67% is the change from 159 to 115
Calculation steps:
[( 115 - 159 ) ÷ 159] x 100 = -27.67%
Formula
Percentage change = [(115 - 159) / 159] x 100
Subtract the new number by the original number
115 - 159 = -44
-44 ÷ 159 = -0.27672955974842767
-0.27672955974842767 x 100 = -27.67%