-36.63% is the change from 172 to 109
Calculation steps:
[( 109 - 172 ) ÷ 172] x 100 = -36.63%
Formula
Percentage change = [(109 - 172) / 172] x 100
Subtract the new number by the original number
109 - 172 = -63
-63 ÷ 172 = -0.36627906976744184
-0.36627906976744184 x 100 = -36.63%
Example