-2.86% is the change from 140 to 136
Calculation steps:
[( 136 - 140 ) ÷ 140] x 100 = -2.86%
Formula
Percentage change = [(136 - 140) / 140] x 100
Subtract the new number by the original number
136 - 140 = -4
-4 ÷ 140 = -0.02857142857142857
-0.02857142857142857 x 100 = -2.86%