-23.26% is the change from 172 to 132
Calculation steps:
[( 132 - 172 ) ÷ 172] x 100 = -23.26%
Formula
Percentage change = [(132 - 172) / 172] x 100
Subtract the new number by the original number
132 - 172 = -40
-40 ÷ 172 = -0.23255813953488372
-0.23255813953488372 x 100 = -23.26%