-28.57% is the change from 140 to 100
Calculation steps:
[( 100 - 140 ) ÷ 140] x 100 = -28.57%
Formula
Percentage change = [(100 - 140) / 140] x 100
Subtract the new number by the original number
100 - 140 = -40
-40 ÷ 140 = -0.2857142857142857
-0.2857142857142857 x 100 = -28.57%