-39.04% is the change from 228 to 139
Calculation steps:
[( 139 - 228 ) ÷ 228] x 100 = -39.04%
Formula
Percentage change = [(139 - 228) / 228] x 100
Subtract the new number by the original number
139 - 228 = -89
-89 ÷ 228 = -0.39035087719298245
-0.39035087719298245 x 100 = -39.04%