-32.14% is the change from 140 to 95
Calculation steps:
[( 95 - 140 ) ÷ 140] x 100 = -32.14%
Formula
Percentage change = [(95 - 140) / 140] x 100
Subtract the new number by the original number
95 - 140 = -45
-45 ÷ 140 = -0.32142857142857145
-0.32142857142857145 x 100 = -32.14%