-36.96% is the change from 138 to 87
Calculation steps:
[( 87 - 138 ) ÷ 138] x 100 = -36.96%
Formula
Percentage change = [(87 - 138) / 138] x 100
Subtract the new number by the original number
87 - 138 = -51
-51 ÷ 138 = -0.3695652173913043
-0.3695652173913043 x 100 = -36.96%