-39.31% is the change from 173 to 105
Calculation steps:
[( 105 - 173 ) ÷ 173] x 100 = -39.31%
Formula
Percentage change = [(105 - 173) / 173] x 100
Subtract the new number by the original number
105 - 173 = -68
-68 ÷ 173 = -0.3930635838150289
-0.3930635838150289 x 100 = -39.31%