-9.68% is the change from 155 to 140
Calculation steps:
[( 140 - 155 ) ÷ 155] x 100 = -9.68%
Formula
Percentage change = [(140 - 155) / 155] x 100
Subtract the new number by the original number
140 - 155 = -15
-15 ÷ 155 = -0.0967741935483871
-0.0967741935483871 x 100 = -9.68%