-2.17% is the change from 138 to 135
Calculation steps:
[( 135 - 138 ) ÷ 138] x 100 = -2.17%
Formula
Percentage change = [(135 - 138) / 138] x 100
Subtract the new number by the original number
135 - 138 = -3
-3 ÷ 138 = -0.021739130434782608
-0.021739130434782608 x 100 = -2.17%