-11.95% is the change from 159 to 140
Calculation steps:
[( 140 - 159 ) ÷ 159] x 100 = -11.95%
Formula
Percentage change = [(140 - 159) / 159] x 100
Subtract the new number by the original number
140 - 159 = -19
-19 ÷ 159 = -0.11949685534591195
-0.11949685534591195 x 100 = -11.95%