-39.78% is the change from 181 to 109
Calculation steps:
[( 109 - 181 ) ÷ 181] x 100 = -39.78%
Formula
Percentage change = [(109 - 181) / 181] x 100
Subtract the new number by the original number
109 - 181 = -72
-72 ÷ 181 = -0.39779005524861877
-0.39779005524861877 x 100 = -39.78%