-22.3% is the change from 139 to 108
Calculation steps:
[( 108 - 139 ) ÷ 139] x 100 = -22.3%
Formula
Percentage change = [(108 - 139) / 139] x 100
Subtract the new number by the original number
108 - 139 = -31
-31 ÷ 139 = -0.22302158273381295
-0.22302158273381295 x 100 = -22.3%