-29.59% is the change from 196 to 138
Calculation steps:
[( 138 - 196 ) ÷ 196] x 100 = -29.59%
Formula
Percentage change = [(138 - 196) / 196] x 100
Subtract the new number by the original number
138 - 196 = -58
-58 ÷ 196 = -0.29591836734693877
-0.29591836734693877 x 100 = -29.59%