-23.91% is the change from 184 to 140
Calculation steps:
[( 140 - 184 ) ÷ 184] x 100 = -23.91%
Formula
Percentage change = [(140 - 184) / 184] x 100
Subtract the new number by the original number
140 - 184 = -44
-44 ÷ 184 = -0.2391304347826087
-0.2391304347826087 x 100 = -23.91%