-36.36% is the change from 165 to 105
Calculation steps:
[( 105 - 165 ) ÷ 165] x 100 = -36.36%
Formula
Percentage change = [(105 - 165) / 165] x 100
Subtract the new number by the original number
105 - 165 = -60
-60 ÷ 165 = -0.36363636363636365
-0.36363636363636365 x 100 = -36.36%