-41.03% is the change from 234 to 138
Calculation steps:
[( 138 - 234 ) ÷ 234] x 100 = -41.03%
Formula
Percentage change = [(138 - 234) / 234] x 100
Subtract the new number by the original number
138 - 234 = -96
-96 ÷ 234 = -0.41025641025641024
-0.41025641025641024 x 100 = -41.03%