-24.46% is the change from 139 to 105
Calculation steps:
[( 105 - 139 ) ÷ 139] x 100 = -24.46%
Formula
Percentage change = [(105 - 139) / 139] x 100
Subtract the new number by the original number
105 - 139 = -34
-34 ÷ 139 = -0.2446043165467626
-0.2446043165467626 x 100 = -24.46%