-25.9% is the change from 139 to 103
Calculation steps:
[( 103 - 139 ) ÷ 139] x 100 = -25.9%
Formula
Percentage change = [(103 - 139) / 139] x 100
Subtract the new number by the original number
103 - 139 = -36
-36 ÷ 139 = -0.2589928057553957
-0.2589928057553957 x 100 = -25.9%