-35.21% is the change from 213 to 138
Calculation steps:
[( 138 - 213 ) ÷ 213] x 100 = -35.21%
Formula
Percentage change = [(138 - 213) / 213] x 100
Subtract the new number by the original number
138 - 213 = -75
-75 ÷ 213 = -0.352112676056338
-0.352112676056338 x 100 = -35.21%