-40% is the change from 180 to 108
Calculation steps:
[( 108 - 180 ) ÷ 180] x 100 = -40%
Formula
Percentage change = [(108 - 180) / 180] x 100
Subtract the new number by the original number
108 - 180 = -72
-72 ÷ 180 = -0.4
-0.4 x 100 = -40%
Example