-41.08% is the change from 185 to 109
Calculation steps:
[( 109 - 185 ) ÷ 185] x 100 = -41.08%
Formula
Percentage change = [(109 - 185) / 185] x 100
Subtract the new number by the original number
109 - 185 = -76
-76 ÷ 185 = -0.41081081081081083
-0.41081081081081083 x 100 = -41.08%