-24.59% is the change from 183 to 138
Calculation steps:
[( 138 - 183 ) ÷ 183] x 100 = -24.59%
Formula
Percentage change = [(138 - 183) / 183] x 100
Subtract the new number by the original number
138 - 183 = -45
-45 ÷ 183 = -0.2459016393442623
-0.2459016393442623 x 100 = -24.59%