-37.14% is the change from 140 to 88
Calculation steps:
[( 88 - 140 ) ÷ 140] x 100 = -37.14%
Formula
Percentage change = [(88 - 140) / 140] x 100
Subtract the new number by the original number
88 - 140 = -52
-52 ÷ 140 = -0.37142857142857144
-0.37142857142857144 x 100 = -37.14%