-60.53% is the change from 38 to 15
Calculation steps:
[( 15 - 38 ) ÷ 38] x 100 = -60.53%
Formula
Percentage change = [(15 - 38) / 38] x 100
Subtract the new number by the original number
15 - 38 = -23
-23 ÷ 38 = -0.6052631578947368
-0.6052631578947368 x 100 = -60.53%