-54.58% is the change from 240 to 109
Calculation steps:
[( 109 - 240 ) ÷ 240] x 100 = -54.58%
Formula
Percentage change = [(109 - 240) / 240] x 100
Subtract the new number by the original number
109 - 240 = -131
-131 ÷ 240 = -0.5458333333333333
-0.5458333333333333 x 100 = -54.58%