-43.9% is the change from 246 to 138
Calculation steps:
[( 138 - 246 ) ÷ 246] x 100 = -43.9%
Formula
Percentage change = [(138 - 246) / 246] x 100
Subtract the new number by the original number
138 - 246 = -108
-108 ÷ 246 = -0.43902439024390244
-0.43902439024390244 x 100 = -43.9%