-17.86% is the change from 140 to 115
Calculation steps:
[( 115 - 140 ) ÷ 140] x 100 = -17.86%
Formula
Percentage change = [(115 - 140) / 140] x 100
Subtract the new number by the original number
115 - 140 = -25
-25 ÷ 140 = -0.17857142857142858
-0.17857142857142858 x 100 = -17.86%