-22.73% is the change from 176 to 136
Calculation steps:
[( 136 - 176 ) ÷ 176] x 100 = -22.73%
Formula
Percentage change = [(136 - 176) / 176] x 100
Subtract the new number by the original number
136 - 176 = -40
-40 ÷ 176 = -0.22727272727272727
-0.22727272727272727 x 100 = -22.73%