-38.57% is the change from 140 to 86
Calculation steps:
[( 86 - 140 ) ÷ 140] x 100 = -38.57%
Formula
Percentage change = [(86 - 140) / 140] x 100
Subtract the new number by the original number
86 - 140 = -54
-54 ÷ 140 = -0.38571428571428573
-0.38571428571428573 x 100 = -38.57%