-27.34% is the change from 139 to 101
Calculation steps:
[( 101 - 139 ) ÷ 139] x 100 = -27.34%
Formula
Percentage change = [(101 - 139) / 139] x 100
Subtract the new number by the original number
101 - 139 = -38
-38 ÷ 139 = -0.2733812949640288
-0.2733812949640288 x 100 = -27.34%