-40.77% is the change from 233 to 138
Calculation steps:
[( 138 - 233 ) ÷ 233] x 100 = -40.77%
Formula
Percentage change = [(138 - 233) / 233] x 100
Subtract the new number by the original number
138 - 233 = -95
-95 ÷ 233 = -0.40772532188841204
-0.40772532188841204 x 100 = -40.77%