-31.16% is the change from 138 to 95
Calculation steps:
[( 95 - 138 ) ÷ 138] x 100 = -31.16%
Formula
Percentage change = [(95 - 138) / 138] x 100
Subtract the new number by the original number
95 - 138 = -43
-43 ÷ 138 = -0.3115942028985507
-0.3115942028985507 x 100 = -31.16%