-27.14% is the change from 140 to 102
Calculation steps:
[( 102 - 140 ) ÷ 140] x 100 = -27.14%
Formula
Percentage change = [(102 - 140) / 140] x 100
Subtract the new number by the original number
102 - 140 = -38
-38 ÷ 140 = -0.2714285714285714
-0.2714285714285714 x 100 = -27.14%