-55.77% is the change from 312 to 138
Calculation steps:
[( 138 - 312 ) ÷ 312] x 100 = -55.77%
Formula
Percentage change = [(138 - 312) / 312] x 100
Subtract the new number by the original number
138 - 312 = -174
-174 ÷ 312 = -0.5576923076923077
-0.5576923076923077 x 100 = -55.77%