-32.35% is the change from 204 to 138
Calculation steps:
[( 138 - 204 ) ÷ 204] x 100 = -32.35%
Formula
Percentage change = [(138 - 204) / 204] x 100
Subtract the new number by the original number
138 - 204 = -66
-66 ÷ 204 = -0.3235294117647059
-0.3235294117647059 x 100 = -32.35%