-40.58% is the change from 138 to 82
Calculation steps:
[( 82 - 138 ) ÷ 138] x 100 = -40.58%
Formula
Percentage change = [(82 - 138) / 138] x 100
Subtract the new number by the original number
82 - 138 = -56
-56 ÷ 138 = -0.4057971014492754
-0.4057971014492754 x 100 = -40.58%