-61.75% is the change from 285 to 109
Calculation steps:
[( 109 - 285 ) ÷ 285] x 100 = -61.75%
Formula
Percentage change = [(109 - 285) / 285] x 100
Subtract the new number by the original number
109 - 285 = -176
-176 ÷ 285 = -0.6175438596491228
-0.6175438596491228 x 100 = -61.75%