-26.43% is the change from 140 to 103
Calculation steps:
[( 103 - 140 ) ÷ 140] x 100 = -26.43%
Formula
Percentage change = [(103 - 140) / 140] x 100
Subtract the new number by the original number
103 - 140 = -37
-37 ÷ 140 = -0.2642857142857143
-0.2642857142857143 x 100 = -26.43%