-35.48% is the change from 217 to 140
Calculation steps:
[( 140 - 217 ) ÷ 217] x 100 = -35.48%
Formula
Percentage change = [(140 - 217) / 217] x 100
Subtract the new number by the original number
140 - 217 = -77
-77 ÷ 217 = -0.3548387096774194
-0.3548387096774194 x 100 = -35.48%