-30.3% is the change from 198 to 138
Calculation steps:
[( 138 - 198 ) ÷ 198] x 100 = -30.3%
Formula
Percentage change = [(138 - 198) / 198] x 100
Subtract the new number by the original number
138 - 198 = -60
-60 ÷ 198 = -0.30303030303030304
-0.30303030303030304 x 100 = -30.3%