-14.63% is the change from 164 to 140
Calculation steps:
[( 140 - 164 ) ÷ 164] x 100 = -14.63%
Formula
Percentage change = [(140 - 164) / 164] x 100
Subtract the new number by the original number
140 - 164 = -24
-24 ÷ 164 = -0.14634146341463414
-0.14634146341463414 x 100 = -14.63%