-42.39% is the change from 243 to 140
Calculation steps:
[( 140 - 243 ) ÷ 243] x 100 = -42.39%
Formula
Percentage change = [(140 - 243) / 243] x 100
Subtract the new number by the original number
140 - 243 = -103
-103 ÷ 243 = -0.42386831275720166
-0.42386831275720166 x 100 = -42.39%