-64.81% is the change from 108 to 38
Calculation steps:
[( 38 - 108 ) ÷ 108] x 100 = -64.81%
Formula
Percentage change = [(38 - 108) / 108] x 100
Subtract the new number by the original number
38 - 108 = -70
-70 ÷ 108 = -0.6481481481481481
-0.6481481481481481 x 100 = -64.81%