-8.57% is the change from 140 to 128
Calculation steps:
[( 128 - 140 ) ÷ 140] x 100 = -8.57%
Formula
Percentage change = [(128 - 140) / 140] x 100
Subtract the new number by the original number
128 - 140 = -12
-12 ÷ 140 = -0.08571428571428572
-0.08571428571428572 x 100 = -8.57%