-54.15% is the change from 301 to 138
Calculation steps:
[( 138 - 301 ) ÷ 301] x 100 = -54.15%
Formula
Percentage change = [(138 - 301) / 301] x 100
Subtract the new number by the original number
138 - 301 = -163
-163 ÷ 301 = -0.5415282392026578
-0.5415282392026578 x 100 = -54.15%