-27.86% is the change from 140 to 101
Calculation steps:
[( 101 - 140 ) ÷ 140] x 100 = -27.86%
Formula
Percentage change = [(101 - 140) / 140] x 100
Subtract the new number by the original number
101 - 140 = -39
-39 ÷ 140 = -0.2785714285714286
-0.2785714285714286 x 100 = -27.86%