-17.27% is the change from 139 to 115
Calculation steps:
[( 115 - 139 ) ÷ 139] x 100 = -17.27%
Formula
Percentage change = [(115 - 139) / 139] x 100
Subtract the new number by the original number
115 - 139 = -24
-24 ÷ 139 = -0.17266187050359713
-0.17266187050359713 x 100 = -17.27%