-57.67% is the change from 326 to 138
Calculation steps:
[( 138 - 326 ) ÷ 326] x 100 = -57.67%
Formula
Percentage change = [(138 - 326) / 326] x 100
Subtract the new number by the original number
138 - 326 = -188
-188 ÷ 326 = -0.5766871165644172
-0.5766871165644172 x 100 = -57.67%