-47.37% is the change from 38 to 20
Calculation steps:
[( 20 - 38 ) ÷ 38] x 100 = -47.37%
Formula
Percentage change = [(20 - 38) / 38] x 100
Subtract the new number by the original number
20 - 38 = -18
-18 ÷ 38 = -0.47368421052631576
-0.47368421052631576 x 100 = -47.37%