-5.48% is the change from 146 to 138
Calculation steps:
[( 138 - 146 ) ÷ 146] x 100 = -5.48%
Formula
Percentage change = [(138 - 146) / 146] x 100
Subtract the new number by the original number
138 - 146 = -8
-8 ÷ 146 = -0.0547945205479452
-0.0547945205479452 x 100 = -5.48%