-27.54% is the change from 138 to 100
Calculation steps:
[( 100 - 138 ) ÷ 138] x 100 = -27.54%
Formula
Percentage change = [(100 - 138) / 138] x 100
Subtract the new number by the original number
100 - 138 = -38
-38 ÷ 138 = -0.2753623188405797
-0.2753623188405797 x 100 = -27.54%