-37.86% is the change from 140 to 87
Calculation steps:
[( 87 - 140 ) ÷ 140] x 100 = -37.86%
Formula
Percentage change = [(87 - 140) / 140] x 100
Subtract the new number by the original number
87 - 140 = -53
-53 ÷ 140 = -0.37857142857142856
-0.37857142857142856 x 100 = -37.86%