-18.13% is the change from 171 to 140
Calculation steps:
[( 140 - 171 ) ÷ 171] x 100 = -18.13%
Formula
Percentage change = [(140 - 171) / 171] x 100
Subtract the new number by the original number
140 - 171 = -31
-31 ÷ 171 = -0.18128654970760233
-0.18128654970760233 x 100 = -18.13%