-76.81% is the change from 138 to 32
Calculation steps:
[( 32 - 138 ) ÷ 138] x 100 = -76.81%
Formula
Percentage change = [(32 - 138) / 138] x 100
Subtract the new number by the original number
32 - 138 = -106
-106 ÷ 138 = -0.7681159420289855
-0.7681159420289855 x 100 = -76.81%