-83.57% is the change from 140 to 23
Calculation steps:
[( 23 - 140 ) ÷ 140] x 100 = -83.57%
Formula
Percentage change = [(23 - 140) / 140] x 100
Subtract the new number by the original number
23 - 140 = -117
-117 ÷ 140 = -0.8357142857142857
-0.8357142857142857 x 100 = -83.57%