-40% is the change from 240 to 144
Calculation steps:
[( 144 - 240 ) ÷ 240] x 100 = -40%
Formula
Percentage change = [(144 - 240) / 240] x 100
Subtract the new number by the original number
144 - 240 = -96
-96 ÷ 240 = -0.4
-0.4 x 100 = -40%
Example