-43.48% is the change from 138 to 78
Calculation steps:
[( 78 - 138 ) ÷ 138] x 100 = -43.48%
Formula
Percentage change = [(78 - 138) / 138] x 100
Subtract the new number by the original number
78 - 138 = -60
-60 ÷ 138 = -0.43478260869565216
-0.43478260869565216 x 100 = -43.48%