-71.21% is the change from 132 to 38
Calculation steps:
[( 38 - 132 ) ÷ 132] x 100 = -71.21%
Formula
Percentage change = [(38 - 132) / 132] x 100
Subtract the new number by the original number
38 - 132 = -94
-94 ÷ 132 = -0.7121212121212122
-0.7121212121212122 x 100 = -71.21%