-26.98% is the change from 189 to 138
Calculation steps:
[( 138 - 189 ) ÷ 189] x 100 = -26.98%
Formula
Percentage change = [(138 - 189) / 189] x 100
Subtract the new number by the original number
138 - 189 = -51
-51 ÷ 189 = -0.2698412698412698
-0.2698412698412698 x 100 = -26.98%