-21.58% is the change from 139 to 109
Calculation steps:
[( 109 - 139 ) ÷ 139] x 100 = -21.58%
Formula
Percentage change = [(109 - 139) / 139] x 100
Subtract the new number by the original number
109 - 139 = -30
-30 ÷ 139 = -0.2158273381294964
-0.2158273381294964 x 100 = -21.58%