-19.57% is the change from 138 to 111
Calculation steps:
[( 111 - 138 ) ÷ 138] x 100 = -19.57%
Formula
Percentage change = [(111 - 138) / 138] x 100
Subtract the new number by the original number
111 - 138 = -27
-27 ÷ 138 = -0.1956521739130435
-0.1956521739130435 x 100 = -19.57%