-65% is the change from 400 to 140
Calculation steps:
[( 140 - 400 ) ÷ 400] x 100 = -65%
Formula
Percentage change = [(140 - 400) / 400] x 100
Subtract the new number by the original number
140 - 400 = -260
-260 ÷ 400 = -0.65
-0.65 x 100 = -65%
Example