-23.57% is the change from 140 to 107
Calculation steps:
[( 107 - 140 ) ÷ 140] x 100 = -23.57%
Formula
Percentage change = [(107 - 140) / 140] x 100
Subtract the new number by the original number
107 - 140 = -33
-33 ÷ 140 = -0.2357142857142857
-0.2357142857142857 x 100 = -23.57%