-43.21% is the change from 243 to 138
Calculation steps:
[( 138 - 243 ) ÷ 243] x 100 = -43.21%
Formula
Percentage change = [(138 - 243) / 243] x 100
Subtract the new number by the original number
138 - 243 = -105
-105 ÷ 243 = -0.43209876543209874
-0.43209876543209874 x 100 = -43.21%