-31.37% is the change from 204 to 140
Calculation steps:
[( 140 - 204 ) ÷ 204] x 100 = -31.37%
Formula
Percentage change = [(140 - 204) / 204] x 100
Subtract the new number by the original number
140 - 204 = -64
-64 ÷ 204 = -0.3137254901960784
-0.3137254901960784 x 100 = -31.37%