-28.06% is the change from 139 to 100
Calculation steps:
[( 100 - 139 ) ÷ 139] x 100 = -28.06%
Formula
Percentage change = [(100 - 139) / 139] x 100
Subtract the new number by the original number
100 - 139 = -39
-39 ÷ 139 = -0.2805755395683453
-0.2805755395683453 x 100 = -28.06%