-40.68% is the change from 177 to 105
Calculation steps:
[( 105 - 177 ) ÷ 177] x 100 = -40.68%
Formula
Percentage change = [(105 - 177) / 177] x 100
Subtract the new number by the original number
105 - 177 = -72
-72 ÷ 177 = -0.4067796610169492
-0.4067796610169492 x 100 = -40.68%