-39.47% is the change from 228 to 138
Calculation steps:
[( 138 - 228 ) ÷ 228] x 100 = -39.47%
Formula
Percentage change = [(138 - 228) / 228] x 100
Subtract the new number by the original number
138 - 228 = -90
-90 ÷ 228 = -0.39473684210526316
-0.39473684210526316 x 100 = -39.47%