-32.3% is the change from 161 to 109
Calculation steps:
[( 109 - 161 ) ÷ 161] x 100 = -32.3%
Formula
Percentage change = [(109 - 161) / 161] x 100
Subtract the new number by the original number
109 - 161 = -52
-52 ÷ 161 = -0.32298136645962733
-0.32298136645962733 x 100 = -32.3%