-61.11% is the change from 360 to 140
Calculation steps:
[( 140 - 360 ) ÷ 360] x 100 = -61.11%
Formula
Percentage change = [(140 - 360) / 360] x 100
Subtract the new number by the original number
140 - 360 = -220
-220 ÷ 360 = -0.6111111111111112
-0.6111111111111112 x 100 = -61.11%