To find the percentage change from 140 to 80, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 80 - 140

Difference = -60

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |-60|

Absolute Difference = 60

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (60 / 140) x 100

Percentage Change = 42.86%

Therefore, the percentage change from 140 to 80 is -42.86%. This means that there was a decrease of 42.86% from 140 to 80.