-39.13% is the change from 138 to 84
Calculation steps:
[( 84 - 138 ) ÷ 138] x 100 = -39.13%
Formula
Percentage change = [(84 - 138) / 138] x 100
Subtract the new number by the original number
84 - 138 = -54
-54 ÷ 138 = -0.391304347826087
-0.391304347826087 x 100 = -39.13%