-38.6% is the change from 228 to 140
Calculation steps:
[( 140 - 228 ) ÷ 228] x 100 = -38.6%
Formula
Percentage change = [(140 - 228) / 228] x 100
Subtract the new number by the original number
140 - 228 = -88
-88 ÷ 228 = -0.38596491228070173
-0.38596491228070173 x 100 = -38.6%