-28.78% is the change from 139 to 99
Calculation steps:
[( 99 - 139 ) ÷ 139] x 100 = -28.78%
Formula
Percentage change = [(99 - 139) / 139] x 100
Subtract the new number by the original number
99 - 139 = -40
-40 ÷ 139 = -0.28776978417266186
-0.28776978417266186 x 100 = -28.78%