-54.39% is the change from 239 to 109
Calculation steps:
[( 109 - 239 ) ÷ 239] x 100 = -54.39%
Formula
Percentage change = [(109 - 239) / 239] x 100
Subtract the new number by the original number
109 - 239 = -130
-130 ÷ 239 = -0.5439330543933054
-0.5439330543933054 x 100 = -54.39%