-40.17% is the change from 234 to 140
Calculation steps:
[( 140 - 234 ) ÷ 234] x 100 = -40.17%
Formula
Percentage change = [(140 - 234) / 234] x 100
Subtract the new number by the original number
140 - 234 = -94
-94 ÷ 234 = -0.4017094017094017
-0.4017094017094017 x 100 = -40.17%