-20.45% is the change from 176 to 140
Calculation steps:
[( 140 - 176 ) ÷ 176] x 100 = -20.45%
Formula
Percentage change = [(140 - 176) / 176] x 100
Subtract the new number by the original number
140 - 176 = -36
-36 ÷ 176 = -0.20454545454545456
-0.20454545454545456 x 100 = -20.45%