-40.11% is the change from 182 to 109
Calculation steps:
[( 109 - 182 ) ÷ 182] x 100 = -40.11%
Formula
Percentage change = [(109 - 182) / 182] x 100
Subtract the new number by the original number
109 - 182 = -73
-73 ÷ 182 = -0.4010989010989011
-0.4010989010989011 x 100 = -40.11%