-40.52% is the change from 232 to 138
Calculation steps:
[( 138 - 232 ) ÷ 232] x 100 = -40.52%
Formula
Percentage change = [(138 - 232) / 232] x 100
Subtract the new number by the original number
138 - 232 = -94
-94 ÷ 232 = -0.4051724137931034
-0.4051724137931034 x 100 = -40.52%