-22.47% is the change from 178 to 138
Calculation steps:
[( 138 - 178 ) ÷ 178] x 100 = -22.47%
Formula
Percentage change = [(138 - 178) / 178] x 100
Subtract the new number by the original number
138 - 178 = -40
-40 ÷ 178 = -0.2247191011235955
-0.2247191011235955 x 100 = -22.47%