-22.22% is the change from 180 to 140
Calculation steps:
[( 140 - 180 ) ÷ 180] x 100 = -22.22%
Formula
Percentage change = [(140 - 180) / 180] x 100
Subtract the new number by the original number
140 - 180 = -40
-40 ÷ 180 = -0.2222222222222222
-0.2222222222222222 x 100 = -22.22%