-40.43% is the change from 235 to 140
Calculation steps:
[( 140 - 235 ) ÷ 235] x 100 = -40.43%
Formula
Percentage change = [(140 - 235) / 235] x 100
Subtract the new number by the original number
140 - 235 = -95
-95 ÷ 235 = -0.40425531914893614
-0.40425531914893614 x 100 = -40.43%