-60.34% is the change from 348 to 138
Calculation steps:
[( 138 - 348 ) ÷ 348] x 100 = -60.34%
Formula
Percentage change = [(138 - 348) / 348] x 100
Subtract the new number by the original number
138 - 348 = -210
-210 ÷ 348 = -0.603448275862069
-0.603448275862069 x 100 = -60.34%