-46.36% is the change from 261 to 140
Calculation steps:
[( 140 - 261 ) ÷ 261] x 100 = -46.36%
Formula
Percentage change = [(140 - 261) / 261] x 100
Subtract the new number by the original number
140 - 261 = -121
-121 ÷ 261 = -0.46360153256704983
-0.46360153256704983 x 100 = -46.36%