-61.02% is the change from 354 to 138
Calculation steps:
[( 138 - 354 ) ÷ 354] x 100 = -61.02%
Formula
Percentage change = [(138 - 354) / 354] x 100
Subtract the new number by the original number
138 - 354 = -216
-216 ÷ 354 = -0.6101694915254238
-0.6101694915254238 x 100 = -61.02%