-54.61% is the change from 304 to 138
Calculation steps:
[( 138 - 304 ) ÷ 304] x 100 = -54.61%
Formula
Percentage change = [(138 - 304) / 304] x 100
Subtract the new number by the original number
138 - 304 = -166
-166 ÷ 304 = -0.5460526315789473
-0.5460526315789473 x 100 = -54.61%