-77.14% is the change from 140 to 32
Calculation steps:
[( 32 - 140 ) ÷ 140] x 100 = -77.14%
Formula
Percentage change = [(32 - 140) / 140] x 100
Subtract the new number by the original number
32 - 140 = -108
-108 ÷ 140 = -0.7714285714285715
-0.7714285714285715 x 100 = -77.14%