-39.47% is the change from 38 to 23
Calculation steps:
[( 23 - 38 ) ÷ 38] x 100 = -39.47%
Formula
Percentage change = [(23 - 38) / 38] x 100
Subtract the new number by the original number
23 - 38 = -15
-15 ÷ 38 = -0.39473684210526316
-0.39473684210526316 x 100 = -39.47%