-13.95% is the change from 172 to 148
Calculation steps:
[( 148 - 172 ) ÷ 172] x 100 = -13.95%
Formula
Percentage change = [(148 - 172) / 172] x 100
Subtract the new number by the original number
148 - 172 = -24
-24 ÷ 172 = -0.13953488372093023
-0.13953488372093023 x 100 = -13.95%