-27.75% is the change from 191 to 138
Calculation steps:
[( 138 - 191 ) ÷ 191] x 100 = -27.75%
Formula
Percentage change = [(138 - 191) / 191] x 100
Subtract the new number by the original number
138 - 191 = -53
-53 ÷ 191 = -0.2774869109947644
-0.2774869109947644 x 100 = -27.75%