-97.83% is the change from 138 to 3
Calculation steps:
[( 3 - 138 ) ÷ 138] x 100 = -97.83%
Formula
Percentage change = [(3 - 138) / 138] x 100
Subtract the new number by the original number
3 - 138 = -135
-135 ÷ 138 = -0.9782608695652174
-0.9782608695652174 x 100 = -97.83%