-31.87% is the change from 160 to 109
Calculation steps:
[( 109 - 160 ) ÷ 160] x 100 = -31.87%
Formula
Percentage change = [(109 - 160) / 160] x 100
Subtract the new number by the original number
109 - 160 = -51
-51 ÷ 160 = -0.31875
-0.31875 x 100 = -31.87%