-53.02% is the change from 232 to 109
Calculation steps:
[( 109 - 232 ) ÷ 232] x 100 = -53.02%
Formula
Percentage change = [(109 - 232) / 232] x 100
Subtract the new number by the original number
109 - 232 = -123
-123 ÷ 232 = -0.5301724137931034
-0.5301724137931034 x 100 = -53.02%