-39.21% is the change from 227 to 138
Calculation steps:
[( 138 - 227 ) ÷ 227] x 100 = -39.21%
Formula
Percentage change = [(138 - 227) / 227] x 100
Subtract the new number by the original number
138 - 227 = -89
-89 ÷ 227 = -0.3920704845814978
-0.3920704845814978 x 100 = -39.21%