-19.65% is the change from 173 to 139
Calculation steps:
[( 139 - 173 ) ÷ 173] x 100 = -19.65%
Formula
Percentage change = [(139 - 173) / 173] x 100
Subtract the new number by the original number
139 - 173 = -34
-34 ÷ 173 = -0.19653179190751446
-0.19653179190751446 x 100 = -19.65%