-21.35% is the change from 178 to 140
Calculation steps:
[( 140 - 178 ) ÷ 178] x 100 = -21.35%
Formula
Percentage change = [(140 - 178) / 178] x 100
Subtract the new number by the original number
140 - 178 = -38
-38 ÷ 178 = -0.21348314606741572
-0.21348314606741572 x 100 = -21.35%