-44.29% is the change from 140 to 78
Calculation steps:
[( 78 - 140 ) ÷ 140] x 100 = -44.29%
Formula
Percentage change = [(78 - 140) / 140] x 100
Subtract the new number by the original number
78 - 140 = -62
-62 ÷ 140 = -0.44285714285714284
-0.44285714285714284 x 100 = -44.29%