-30.71% is the change from 140 to 97
Calculation steps:
[( 97 - 140 ) ÷ 140] x 100 = -30.71%
Formula
Percentage change = [(97 - 140) / 140] x 100
Subtract the new number by the original number
97 - 140 = -43
-43 ÷ 140 = -0.30714285714285716
-0.30714285714285716 x 100 = -30.71%