Let the required number be 100.
Then, according to the question.
⇒ Firstly, the number is increased by 10 %
⇒ 100 + (100×10)/100
⇒ 100 + 10
= 110
Secondly, it is decreased by 10 %
⇒ 110 - (110×10)/100
⇒ 110 - 11
⇒ 99
Net increase or decrease percentage
= (Original Number - New Number)×100/100
⇒ (100 - 99)×100/100
⇒ (1×100)/100
⇒ 100/100
= 1 %
So, net decrease is 1 %.