-60.36% is the change from 275 to 109
Calculation steps:
[( 109 - 275 ) ÷ 275] x 100 = -60.36%
Formula
Percentage change = [(109 - 275) / 275] x 100
Subtract the new number by the original number
109 - 275 = -166
-166 ÷ 275 = -0.6036363636363636
-0.6036363636363636 x 100 = -60.36%