-36.99% is the change from 173 to 109
Calculation steps:
[( 109 - 173 ) ÷ 173] x 100 = -36.99%
Formula
Percentage change = [(109 - 173) / 173] x 100
Subtract the new number by the original number
109 - 173 = -64
-64 ÷ 173 = -0.3699421965317919
-0.3699421965317919 x 100 = -36.99%