-44.2% is the change from 138 to 77
Calculation steps:
[( 77 - 138 ) ÷ 138] x 100 = -44.2%
Formula
Percentage change = [(77 - 138) / 138] x 100
Subtract the new number by the original number
77 - 138 = -61
-61 ÷ 138 = -0.4420289855072464
-0.4420289855072464 x 100 = -44.2%