-40.07% is the change from 272 to 163
Calculation steps:
[( 163 - 272 ) ÷ 272] x 100 = -40.07%
Formula
Percentage change = [(163 - 272) / 272] x 100
Subtract the new number by the original number
163 - 272 = -109
-109 ÷ 272 = -0.4007352941176471
-0.4007352941176471 x 100 = -40.07%