-68.42% is the change from 38 to 12
Calculation steps:
[( 12 - 38 ) ÷ 38] x 100 = -68.42%
Formula
Percentage change = [(12 - 38) / 38] x 100
Subtract the new number by the original number
12 - 38 = -26
-26 ÷ 38 = -0.6842105263157895
-0.6842105263157895 x 100 = -68.42%