-13.13% is the change from 160 to 139
Calculation steps:
[( 139 - 160 ) ÷ 160] x 100 = -13.13%
Formula
Percentage change = [(139 - 160) / 160] x 100
Subtract the new number by the original number
139 - 160 = -21
-21 ÷ 160 = -0.13125
-0.13125 x 100 = -13.13%