-27.08% is the change from 192 to 140
Calculation steps:
[( 140 - 192 ) ÷ 192] x 100 = -27.08%
Formula
Percentage change = [(140 - 192) / 192] x 100
Subtract the new number by the original number
140 - 192 = -52
-52 ÷ 192 = -0.2708333333333333
-0.2708333333333333 x 100 = -27.08%