-89.3% is the change from 355 to 38
Calculation steps:
[( 38 - 355 ) ÷ 355] x 100 = -89.3%
Formula
Percentage change = [(38 - 355) / 355] x 100
Subtract the new number by the original number
38 - 355 = -317
-317 ÷ 355 = -0.8929577464788733
-0.8929577464788733 x 100 = -89.3%