-71.43% is the change from 140 to 40
Calculation steps:
[( 40 - 140 ) ÷ 140] x 100 = -71.43%
Formula
Percentage change = [(40 - 140) / 140] x 100
Subtract the new number by the original number
40 - 140 = -100
-100 ÷ 140 = -0.7142857142857143
-0.7142857142857143 x 100 = -71.43%