-19.08% is the change from 173 to 140
Calculation steps:
[( 140 - 173 ) ÷ 173] x 100 = -19.08%
Formula
Percentage change = [(140 - 173) / 173] x 100
Subtract the new number by the original number
140 - 173 = -33
-33 ÷ 173 = -0.1907514450867052
-0.1907514450867052 x 100 = -19.08%
Example