-31.88% is the change from 138 to 94
Calculation steps:
[( 94 - 138 ) ÷ 138] x 100 = -31.88%
Formula
Percentage change = [(94 - 138) / 138] x 100
Subtract the new number by the original number
94 - 138 = -44
-44 ÷ 138 = -0.3188405797101449
-0.3188405797101449 x 100 = -31.88%