-48.89% is the change from 270 to 138
Calculation steps:
[( 138 - 270 ) ÷ 270] x 100 = -48.89%
Formula
Percentage change = [(138 - 270) / 270] x 100
Subtract the new number by the original number
138 - 270 = -132
-132 ÷ 270 = -0.4888888888888889
-0.4888888888888889 x 100 = -48.89%