-31.34% is the change from 201 to 138
Calculation steps:
[( 138 - 201 ) ÷ 201] x 100 = -31.34%
Formula
Percentage change = [(138 - 201) / 201] x 100
Subtract the new number by the original number
138 - 201 = -63
-63 ÷ 201 = -0.31343283582089554
-0.31343283582089554 x 100 = -31.34%