-87.7% is the change from 309 to 38
Calculation steps:
[( 38 - 309 ) ÷ 309] x 100 = -87.7%
Formula
Percentage change = [(38 - 309) / 309] x 100
Subtract the new number by the original number
38 - 309 = -271
-271 ÷ 309 = -0.8770226537216829
-0.8770226537216829 x 100 = -87.7%