-20.86% is the change from 139 to 110
Calculation steps:
[( 110 - 139 ) ÷ 139] x 100 = -20.86%
Formula
Percentage change = [(110 - 139) / 139] x 100
Subtract the new number by the original number
110 - 139 = -29
-29 ÷ 139 = -0.20863309352517986
-0.20863309352517986 x 100 = -20.86%