-97.86% is the change from 140 to 3
Calculation steps:
[( 3 - 140 ) ÷ 140] x 100 = -97.86%
Formula
Percentage change = [(3 - 140) / 140] x 100
Subtract the new number by the original number
3 - 140 = -137
-137 ÷ 140 = -0.9785714285714285
-0.9785714285714285 x 100 = -97.86%