-85% is the change from 140 to 21
Calculation steps:
[( 21 - 140 ) ÷ 140] x 100 = -85%
Formula
Percentage change = [(21 - 140) / 140] x 100
Subtract the new number by the original number
21 - 140 = -119
-119 ÷ 140 = -0.85
-0.85 x 100 = -85%
Example