-72.86% is the change from 140 to 38
Calculation steps:
[( 38 - 140 ) ÷ 140] x 100 = -72.86%
Formula
Percentage change = [(38 - 140) / 140] x 100
Subtract the new number by the original number
38 - 140 = -102
-102 ÷ 140 = -0.7285714285714285
-0.7285714285714285 x 100 = -72.86%