-40.68% is the change from 236 to 140
Calculation steps:
[( 140 - 236 ) ÷ 236] x 100 = -40.68%
Formula
Percentage change = [(140 - 236) / 236] x 100
Subtract the new number by the original number
140 - 236 = -96
-96 ÷ 236 = -0.4067796610169492
-0.4067796610169492 x 100 = -40.68%