-29.71% is the change from 138 to 97
Calculation steps:
[( 97 - 138 ) ÷ 138] x 100 = -29.71%
Formula
Percentage change = [(97 - 138) / 138] x 100
Subtract the new number by the original number
97 - 138 = -41
-41 ÷ 138 = -0.2971014492753623
-0.2971014492753623 x 100 = -29.71%