-21.28% is the change from 188 to 148
Calculation steps:
[( 148 - 188 ) ÷ 188] x 100 = -21.28%
Formula
Percentage change = [(148 - 188) / 188] x 100
Subtract the new number by the original number
148 - 188 = -40
-40 ÷ 188 = -0.2127659574468085
-0.2127659574468085 x 100 = -21.28%